【摘要】：With the deepening of the "Belt and Road" initiative,as well as Huawei and other large enterprises "go out" role model,the domestic enterprises have gone out of the domestic,involved in overseas,to win the international market,in order to earn greater economic benefits,but,full of uncertainty,complex international economic and political environment,It also makes CPA face the audit risk to improve significantly when facing the audit business of foreign-related enterprises.In the case of Accor's financial fraud audit,the company,with the help of cross-border business,through fictitious overseas projects,building materials exports,domestic building materials trade business for covert fraud,and fraud chain integrity,so from the perspective of audit risk control to study is quite novel,audit risk points are also more.There are six chapters in this paper: The first chapter introduces the research background and significance of this paper,the research contents and methods,the research summary at home and abroad and the innovation point of this paper;the second chapter audit related theory explains the relevant theories on which this paper is based,including the overview of audit risk and the theoretical basis The third chapter of the company's financial fraud audit failure case overview of Ya Baxter Company,Zhongcheng accounting firm to carry out a brief introduction,the process of audit failure of Zhongli accounting firm,and introduced the China Securities Regulatory Commission on the punishment of Ya BaxterThe fourth chapter of the company's financial fraud audit failure case analysis from the heavy error report risk and check the risk of the evaluation of the assessment;The fifth chapter of the company's financial fraud audit failure of the case countermeasures respectively elaborated in the audit for the risk of material misstatement and check the risk of the countermeasures;The sixth chapter is the research conclusion.Through the analysis of the cases of the failure of the financial fraud audit of the company,this paper summarizes the following conclusions from two aspects: the risk of heavy errors and the risk of inspection.In the Accor audit case,the audit of the internal control of the enterprise should be strengthened in view of the risk of material misstatement,and the risk of related transactions should be carefully evaluated,Take full account of the reliability of financial performance measurement indicators.In view of audit risk,we should improve the risk awareness of CPA in order to implement the concept of risk-oriented,and use the extensibility audit procedure and computer-aided auditing technology to improve the professional quality of CPA in order to make rational use of the analysis procedure.To sum up,in view of the audit risks arising from the Accor case,to carry out in-depth analysis and research,to learn lessons,through the disposition of the enterprises and personnel involved,to arouse the CPA's attention to audit risk and vigilance,to promote CPA in the face of similar enterprises in the foreign business financial fraud problem,more cautious,In order to reduce the mistakes,through the CPA to enhance the risk awareness,and then promote the improvement of the overall quality of domestic audit work,help to improve the competitiveness of domestic firms in the face of foreign-related business,but also to maintain a normal market order will be of great benefit.Correspondingly,the practice case also promotes the development of the theory,the case is enough to arouse a new thinking on the audit risk theory.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2019
【分類號(hào)】：F239.4;F406.7;F426;F832.51
【圖文】：

圖 1 論文框架結(jié)構(gòu)1.2.2 研究方法規(guī)范研究與實(shí)證研究之結(jié)合系本文的研究方法。文獻(xiàn)研究法。通過對(duì)既有的研究結(jié)果進(jìn)行搜集與整理，在前人基礎(chǔ)之上，廣泛的閱讀和整理涉及財(cái)務(wù)造假方式與現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的文獻(xiàn)資料，對(duì)雅百特公司財(cái)舞弊手段、審計(jì)風(fēng)險(xiǎn)的分析以及針對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)的防范研究，為本文的研究提供相關(guān)的理論基礎(chǔ)。案例分析法。本文通過對(duì)雅百特財(cái)務(wù)舞弊一案進(jìn)行分析研究，對(duì)眾華會(huì)計(jì)師事務(wù)所在審計(jì)過程中出現(xiàn)的問題進(jìn)行復(fù)盤，對(duì)案例中的審計(jì)風(fēng)險(xiǎn)評(píng)估進(jìn)行分析，得到審計(jì)中針對(duì)重大錯(cuò)報(bào)和檢查風(fēng)險(xiǎn)的啟示。1.3 國(guó)內(nèi)外研究綜述1.3.1 關(guān)于財(cái)務(wù)舞弊的手段Beasley（1999）認(rèn)為，虛假確認(rèn)收入、提前確認(rèn)收入和虛增資產(chǎn)系上市公

3.2 眾華會(huì)計(jì)師事務(wù)所簡(jiǎn)介眾華會(huì)計(jì)師事務(wù)所于 2013 在嘉定區(qū)市場(chǎng)監(jiān)管局注冊(cè)登記。法定代表人是孫公司主要經(jīng)營(yíng)范圍包括為企業(yè)出具審計(jì)報(bào)告，驗(yàn)證資本等。作為雅百特的審位，眾華會(huì)計(jì)師事務(wù)所本次被證監(jiān)會(huì)點(diǎn)名批評(píng)，并涉嫌發(fā)布含有虛假內(nèi)容的文件。在雅百特的舞弊事件中，眾華會(huì)計(jì)師事務(wù)所顯然沒有履行好審計(jì)職責(zé)，發(fā)現(xiàn)雅百特的財(cái)務(wù)舞弊問題。圖 2 和圖 3 是眾華會(huì)計(jì)師事務(wù)所為雅百特公司的 2015 年和 2016 年的審計(jì)意見。

在雅百特的舞弊事件中，眾華會(huì)計(jì)師事務(wù)所顯然沒有履行好審計(jì)職責(zé)沒有發(fā)現(xiàn)雅百特的財(cái)務(wù)舞弊問題。圖 2 和圖 3 是眾華會(huì)計(jì)師事務(wù)所為雅百特公出具的 2015 年和 2016 年的審計(jì)意見。圖 2 雅百特 2015 年審計(jì)意見

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