财务报表舞弊、监管处罚倾向与审计师责任——基于中国证监会处罚公告的分析

发布时间：2017-12-28 10:53

本文关键词：财务报表舞弊、监管处罚倾向与审计师责任——基于中国证监会处罚公告的分析　出处：《中国经济问题》2011年05期 　论文类型：期刊论文

【摘要】：本文以受到证监会处罚的上市公司为样本,按其违规形式分为有报表舞弊行为的公司和有会计信息违规披露行为的公司两种,并进一步把报表舞弊细分为与收入相关的舞弊和与资产相关的舞弊,通过设置Logistic模型验证了上市公司财务报表舞弊与其审计师受处罚之间的相关规律,即当审计师不能识别并公正地报告被审计单位财务报表舞弊,特别是与收入有关的报表舞弊时受处罚可能性就很大。进而明确审计师的责任并对审计准则的修订提出了相应建议。
[Abstract]:In this paper, the punishment by the CSRC as a sample of listed companies according to their illegal forms are divided into statements of fraud in the company and the accounting of illegal information disclosure behavior of the company in two, and further to report fraud includes income related fraud and asset related fraud, by setting the Logistic model to verify the finance of listed companies report fraud and its auditors by the relevant law between the punishment, namely when the auditor cannot identify and fairly report audited financial statements fraud, especially with the possibility of punishment are relevant to the income statement fraud is great. Then the auditor's responsibility is clarifies and the corresponding suggestions for the revision of the audit standards are put forward.
【作者单位】：西南财经大学;
【分类号】：F239.4
【正文快照】： 一、引言无论是国外较为成熟的证券市场还是我国新兴证券市场都无一例外地会出现会计舞弊问题,而证券市场的高效运行与良性发展离不开高质量会计信息的支持,因此,独立审计显而易见地成为证券市场发展的基石和确保上市公司会计信息质量的制度安排。但独立审计在证券市场监管中

【参考文献】