【摘要】： 我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)從1980年恢復(fù)至今已有20多年的時(shí)間，注冊(cè)會(huì)計(jì)師行業(yè)在社會(huì)公眾的地位和作用越來(lái)越高，被人們譽(yù)為“經(jīng)濟(jì)警察”。然而，從證券市場(chǎng)的“老三案”到“新三案”，再到近幾年來(lái)以“銀廣夏”，，“鄭百文”，“藍(lán)田股份”等惡性造假事件接連曝光，在社會(huì)上引起了很大震動(dòng)。作為“經(jīng)濟(jì)警察”的注冊(cè)會(huì)計(jì)師在這些案件中并沒有起到應(yīng)有的作用，個(gè)別注冊(cè)會(huì)計(jì)師甚至參與被審計(jì)單位的舞弊，造成了最后的審計(jì)失敗。這些審計(jì)失敗案件對(duì)注冊(cè)會(huì)計(jì)師的公正信用造成了巨大的負(fù)面影響。審計(jì)失敗也給投資者帶來(lái)巨大的經(jīng)濟(jì)損失，同時(shí)還會(huì)影響資本市場(chǎng)的健康發(fā)展，對(duì)于我國(guó)新興資本市場(chǎng)的危害尤為嚴(yán)重。 隨著我國(guó)公司治理的深入，被披露的審計(jì)失敗案越來(lái)越多，帶給人們的震撼也越來(lái)越大，審計(jì)失敗給我國(guó)注冊(cè)會(huì)計(jì)師行業(yè)帶來(lái)了巨大的消極影響。在此背景下，對(duì)審計(jì)失敗進(jìn)行系統(tǒng)和全面的研究顯得尤為必要和迫切。什么是審計(jì)失敗?審計(jì)失敗的危害有哪些?導(dǎo)致審計(jì)失敗的內(nèi)外因有哪些?如何防范審計(jì)失敗?這是本文研究并試圖回答的問(wèn)題。本文在大量參考國(guó)內(nèi)外相關(guān)文獻(xiàn)資料的基礎(chǔ)上，比較系統(tǒng)地研究了審計(jì)失敗的概念、危害、內(nèi)外因以及如何防范審計(jì)失敗。全文共分六個(gè)部分： 引言部分?jǐn)⑹隽吮疚牡倪x題動(dòng)機(jī)、研究方法，主要內(nèi)容和創(chuàng)新觀點(diǎn)。 第一部分主要討論什么是審計(jì)失敗，通過(guò)對(duì)已有審計(jì)失敗定義進(jìn)行了分析，在此基礎(chǔ)上給出了本文關(guān)于審計(jì)失敗的概念，并對(duì)相關(guān)概念進(jìn)行了辨析，指出它們與審計(jì)失敗的聯(lián)系與區(qū)別。 第二部分論述了審計(jì)失敗的危害。主要論述了對(duì)注冊(cè)會(huì)計(jì)師、會(huì)計(jì)師事務(wù)所、投資者和社會(huì)的危害。 第三部分以對(duì)審計(jì)失敗案例的歷史回顧為切入點(diǎn)，剖析“銀廣夏”案，并從經(jīng)濟(jì)學(xué)的角度對(duì)其進(jìn)行成本—收益的權(quán)衡分析。 第四部分分析了導(dǎo)致審計(jì)失敗的內(nèi)因和外因。內(nèi)因是從注冊(cè)會(huì)計(jì)師和被審計(jì)單位角度來(lái)分析的，并從經(jīng)濟(jì)學(xué)角度重點(diǎn)分析了審計(jì)合謀問(wèn)題；外因是從不完善的市場(chǎng)環(huán)境和會(huì)計(jì)審計(jì)制度角度來(lái)分析的，主要表現(xiàn)在審計(jì)執(zhí)業(yè)環(huán)境、會(huì)計(jì)師事務(wù)所組織形式等方面的欠完善。 第五部分論述了如何防范審計(jì)失敗。針對(duì)前文分析，從內(nèi)因和外因兩個(gè)方面提出防范措施。
[Abstract]:It has been more than 20 years since the profession of certified public accountant (CPA) recovered from 1980 in our country. The position and function of CPAs in the public is becoming more and more high, which is praised as "economic police" by people. However, from the "old three cases" to the "new three cases" in the stock market, and in recent years, the vicious fraud incidents such as "Yin Guangxia", "Zheng Baiwen", "Lantian shares" and so on have been exposed one after another, which has caused a great shock in the society. As the "economic police", the CPA did not play its due role in these cases, and individual CPA even participated in the fraud of the audited unit, which resulted in the final audit failure. These audit failure cases have a huge negative impact on the fair credit of CPA. The failure of audit also brings huge economic losses to investors and also affects the healthy development of capital market, which is especially harmful to the emerging capital market in China. With the deepening of corporate governance in our country, more and more audit failure cases have been disclosed, which has brought more and more shock to people, and the audit failure has brought great negative impact to the CPA industry in our country. Under this background, it is necessary and urgent to study audit failure systematically and comprehensively. What is an audit failure? What is the harm of audit failure? What are the internal and external causes of audit failure? How to prevent audit failure? This is the question that this paper studies and tries to answer. Based on a large number of references to domestic and foreign literature, this paper systematically studies the concept of audit failure, its harm, internal and external causes and how to prevent audit failure. The paper is divided into six parts: the introduction describes the motivation, research methods, main content and innovative viewpoints. The first part mainly discusses what is audit failure, through the analysis of the existing definition of audit failure, gives the concept of audit failure in this paper, and analyzes the related concepts. The relationship and difference between them and audit failure are pointed out. The second part discusses the harm of audit failure. It mainly discusses the harm to CPA, accounting firm, investor and society. The third part analyzes the case of "Yinguangxia" from the point of view of the history of audit failure, and analyzes its cost-benefit trade-off from the angle of economics. The fourth part analyzes the internal and external causes of audit failure. The internal cause is analyzed from the angle of CPA and the audited unit, and the audit collusion is analyzed from the angle of economics, while the external cause is analyzed from the perspective of imperfect market environment and accounting audit system. Mainly in the audit practice environment, accounting firm organization form and other aspects of imperfect. The fifth part discusses how to prevent audit failure. In view of the above analysis, the preventive measures are put forward from two aspects of internal cause and external cause.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 王鵬;;淺析市場(chǎng)經(jīng)濟(jì)條件下審計(jì)風(fēng)險(xiǎn)的成因及防范[J];經(jīng)濟(jì)師;2012年12期

2 李沛櫻;;審計(jì)失敗的影響因素分析[J];大眾商務(wù);2009年12期

相關(guān)碩士學(xué)位論文 前3條

1 謝新鳳;上市公司財(cái)務(wù)重述與審計(jì)風(fēng)險(xiǎn)關(guān)系研究[D];貴州財(cái)經(jīng)學(xué)院;2011年

2 王永紅;基于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的農(nóng)村信用社流動(dòng)性風(fēng)險(xiǎn)研究[D];中國(guó)海洋大學(xué);2012年

3 張倩;注冊(cè)會(huì)計(jì)師審計(jì)失敗問(wèn)題研究[D];河南大學(xué);2013年

本文編號(hào)：2228988