财务报表审计中对舞弊的考虑

发布时间：2018-06-12 17:46

本文选题：财务报表审计 + 舞弊　；参考：《东北财经大学》2006年硕士论文

【摘要】： 20世纪90年代以来，中国资本市场在经济高速增长及资金不断涌入的背景下获得了长足的发展，但繁荣的背后亦存在不容忽视的危机，尤其是造假事件带来的信用危机。从“琼民源”、“红光实业”、“银广夏”到最近的“科龙电器”，一系列证券舞弊案的发生，不仅损害了公司股东和债权人的经济利益，更为严重的是，它使我国远未成熟的证券市场饱受虚假会计信息的冲击，加剧了投机行为和市场波动，从而影响证券市场的健康发展。众所周知，独立审计是证券市场发展的基石，，也是确保上市公司会计信息质量的制度安排。证券市场舞弊盛行，而身为“经济警察”的注册会计师却捉襟见肘，如履薄冰。对舞弊的审计已经引起国际审计理论界和实务界的极大关注，并成为一个世界性难题，这也是基于我国证券市场现状的一个迫切而重要的课题。本文试图在阐明注册会计师对舞弊应承担审计责任的基础上，对财务报表审计中需考虑的主要舞弊——财务报表舞弊的成因、手法及其审计对策进行聚焦式讨论，通过借鉴国外最新研究成果，结合中国现状，就注册会计师如何在财务报表审计中考虑舞弊进行应用性研究，希冀能对我国证券市场财务报表舞弊的治理有所裨益。本文共分五个部分。第一部分：绪论。简单介绍了本文的研究背景和动机、研究现状及代表人物、研究方法、主体结构和创新观点。第二部分：注册会计师对舞弊的审计责任。讨论了舞弊的定义及分类，简要回顾了注册会计师舞弊审计责任的历史演进，阐明注册会计师应承担揭露舞弊的审计责任，并指出在财务报表审计中考虑舞弊与专门的舞弊审核是不同的。第三部分：我国上市公司财务报表舞弊的成因和手段分析。本部分围绕着财务报表审计中需要考虑的主要舞弊——财务报表舞弊展开讨论，利用国外关于舞弊成因的经典理论——舞弊三角理论对我国上市公司财务报表舞弊的原因进行了分析，而后对我国上市公司财务报表舞弊的现状与手段进行了详细的论述。第四部分：财务报表审计中考虑舞弊的审计对策。探讨了财务报表审计中考虑舞弊的总体思路、具体策略和与此相关的重要审计程序。第五部分：财务报表审计中考虑舞弊的案例剖析。以我国上市公司科龙电器为例，分析了该案例对注册会计师在财务报表审计中考虑舞弊的启示。
[Abstract]:Since the 1990s, China's capital market has made great progress under the background of rapid economic growth and the continuous influx of funds, but there are also crises behind the prosperity, especially the credit crisis caused by counterfeiting. From "Qiong Minyuan", "Hongguang Industry", "Yin Guangxia" to the recent "Kelong Electric Appliances," a series of securities fraud cases not only damaged the economic interests of shareholders and creditors of the company, but more seriously, It makes the far immature securities market of our country suffer the impact of false accounting information, intensifies the speculative behavior and the market fluctuation, thus affects the healthy development of the securities market. As we all know, independent audit is the cornerstone of the development of the securities market and the institutional arrangement to ensure the quality of accounting information of listed companies. The securities market is rife with fraud, while the CPA, as an economic policeman, is overstretched. The audit of fraud has attracted great attention of the international audit theorists and practitioners, and has become a worldwide problem, which is also an urgent and important subject based on the current situation of China's securities market. On the basis of expounding that CPA should bear the audit responsibility for fraud, this paper attempts to focus on the causes, methods and audit countermeasures of the main fraudulent-financial statement fraud that should be considered in the audit of financial statements. By referring to the latest research results of foreign countries and combining with the current situation in China, this paper makes an application study on how to consider fraud in the audit of financial statements. It is hoped that it will benefit the governance of fraud in financial statements of our country's securities market. This paper is divided into five parts. Part one: introduction. This paper briefly introduces the research background and motivation, research status and representative figures, research methods, subject structure and innovative viewpoints. The second part: CPA's responsibility for auditing fraud. This paper discusses the definition and classification of fraud, briefly reviews the historical evolution of CPA's responsibility for fraud audit, and clarifies that CPA should bear the audit responsibility to expose fraud. It is pointed out that the consideration of fraud in the audit of financial statements is different from the special audit of fraud. The third part: analysis of the causes and means of financial statement fraud of listed companies in China. This section focuses on the main fraud to be considered in the audit of financial statements-financial statement fraud, This paper analyzes the reasons of fraud in financial statements of listed companies in China by using the classical theory of fraud in foreign countries, and then discusses in detail the present situation and means of fraud in financial statements of listed companies in China. The fourth part: the audit countermeasure of considering fraud in the audit of financial statement. This paper probes into the general idea of considering fraud in the audit of financial statements, the concrete tactics and the important audit procedures related to it. The fifth part: the case analysis of fraud in the audit of financial statements. Taking Kelon Electric, a listed company in China, as an example, this paper analyzes the implications of this case for CPA's consideration of fraud in the audit of financial statements.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】