【摘要】：股份公司的出現(xiàn)伴隨著所有權(quán)與經(jīng)營(yíng)權(quán)相分離的現(xiàn)象,經(jīng)理人不但要定期把經(jīng)營(yíng)情況向大股東匯報(bào),還要同時(shí)對(duì)市場(chǎng)上廣大財(cái)務(wù)報(bào)表使用者負(fù)責(zé)。審計(jì)的出現(xiàn)可以在一定程度上解決兩權(quán)分離的弊端,但是由于審計(jì)人員在審計(jì)過程中存在種種問題,對(duì)使用審計(jì)結(jié)果的個(gè)體產(chǎn)生了危害,不利于維持市場(chǎng)的穩(wěn)定運(yùn)轉(zhuǎn),降低了會(huì)計(jì)師事務(wù)所以及CPA在社會(huì)中的地位和聲譽(yù),公信力下降。從證監(jiān)會(huì)的處罰公告來看,審計(jì)問題特別是審計(jì)失敗近年來頻頻發(fā)生,找出會(huì)計(jì)師事務(wù)所以及CPA在審計(jì)工作中的疏漏,減少審計(jì)失敗的發(fā)生,以恢復(fù)投資者對(duì)市場(chǎng)的信心刻不容緩。本文首先介紹了研究背景、研究意義,并歸納了國(guó)內(nèi)外研究現(xiàn)狀;其次闡述了三個(gè)基本理論即委托代理理論、交易成本理論、舞弊三角理論及審計(jì)失敗的界定;再次對(duì)我國(guó)證監(jiān)會(huì)予以處罰的會(huì)計(jì)師事務(wù)所進(jìn)行了歸納匯總,分析被處罰的原因;然后結(jié)合利安達(dá)對(duì)華銳風(fēng)電的審計(jì)案例,從證監(jiān)會(huì)的處罰公告入手,分析公司的舞弊手段和方式,同時(shí)分析利安達(dá)在審計(jì)過程中的不恰當(dāng)態(tài)度和行為,并基于此歸納事務(wù)所和CPA沒能按照審計(jì)準(zhǔn)則完成審計(jì)的原因;最后提出防范審計(jì)失敗的建議。通過對(duì)利安達(dá)在審計(jì)的過程當(dāng)中存在的違規(guī)行為進(jìn)行分析研究,為CPA行業(yè)規(guī)范審計(jì)行為和應(yīng)特別注意的事項(xiàng)提供了借鑒。對(duì)CPA糾錯(cuò)、防弊、增加社會(huì)聲譽(yù)和公信力具有重要意義。
[Abstract]:The appearance of joint-stock company is accompanied by the separation of ownership and management right. Managers should not only report to the major shareholders regularly, but also be responsible to the users of the financial statements in the market at the same time. The appearance of audit can solve the drawback of separation of two powers to some extent. However, due to the various problems of auditors in the audit process, it is harmful to the individual who uses the audit results, which is not conducive to maintaining the stable operation of the market. It reduces the status and reputation of accounting firms and CPA in society, and reduces credibility. Judging from the CSRC's punishment announcement, audit problems, especially audit failures, have occurred frequently in recent years. Find out the omissions of accounting firms and CPA in auditing work, and reduce the occurrence of audit failures. In order to restore investor confidence in the market without delay. This paper first introduces the research background, significance, and summarizes the current research situation at home and abroad, and then expounds three basic theories, namely, principal-agent theory, transaction cost theory, fraud triangle theory and the definition of audit failure. Again, the accounting firms punished by the CSRC are summarized and summarized, and the reasons for the punishment are analyzed. Then, based on the audit case of Sinovel wind power in Lida, starting with the CSRC's notice of punishment, At the same time, it analyzes the improper attitude and behavior of Lida in the audit process, and concludes the reasons why the firm and CPA failed to complete the audit in accordance with the audit standards. Finally, the paper puts forward some suggestions to prevent audit failure. Through the analysis and study of the irregularities in the auditing process of Lida, this paper provides a reference for the CPA industry to standardize the auditing behavior and the matters that should be paid special attention to. It is of great significance to correct CPA errors, prevent malpractices and increase social reputation and credibility.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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