【作者】 陈茜；

【导师】 杨学华；

【作者基本信息】 长沙理工大学 ， 会计学， 2010， 硕士

【摘要】 近年来,特别是进入21世纪以来,国内外资本市场频繁发生的财务报告舞弊案例,很多都牵涉到注册会计师的审计舞弊问题,使投资者损失惨重,市场信心降到冰点。虽然上市公司会计造假肆无忌惮,但被誉为“经济警察”,承担着对被审计单位提供的财务会计信息质量进行鉴证任务的注册会计师,未能尽应有职业谨慎与职业道德要求,发现客户会计报表中存在的重大错报、漏报、舞弊现象,出具了与实际情况不符的审计报告,也难辞其咎。在这样的背景下,研究审计舞弊与财务报告舞弊共生、共存的现象,分析其产生的原因,探讨其治理的方法,对稳定资本市场和提高会计、审计行业的公信力具有重要的现实意义。本文揭示了我国的注册会计师审计舞弊责任方面存在注册会计师与管理当局协同舞弊严重、小型会计师事务所的审计舞弊情况要比大型严重、现行法律制度对注册会计师审计舞弊责任确定不明、惩罚力度不够等问题;引入违规模型,并对现行注册会计师审计舞弊责任的种类及违规模型下注册会计师审计舞弊责任确定进行了阐述;采用信息不对称理论、声誉理论、博弈理论以及深口袋理论剖析了管理层及审计者之间存在严重的信息不对称、审计舞弊带来的风险报酬和付出社会成本的失衡、缺乏注册会计师声誉制约机制等成因;提出应在在违规权衡模型中增加信息披露程度Q以实现信息共享、加大舞弊审计责任的处罚力度F提高违规成本、在违规权衡模型中增加声誉所获得的收益H以增加违规代价、以违规博弈模型协调利益者权益和注册会计师利益、在违规博弈模型中优化管理当局和注册会计师的博弈、完善注册会计师舞弊审计责任的法律制度等对策。?更多还原

【Abstract】 In recent years,especially since the beginning of 21st century,Capital market frequently happens financial report fraudulent Practices case at home and abroad,involving arriving at a certified Public accountant’s audits the conspiracy Problem,makes investors heavy losses,marketplace confidence be lowered to freezing point. Under such background,research the Phenomenon coexisting of false financial report and auditing collusion,analyses the cause,discuss the method of the government,believe that the force has important Practical or immediate significance to stable capital market and the Public who improves an accountant or audit industry. This article promulgated our country’s chartered accountant to audit the corrupting practices responsibility aspect to have chartered accountant and the regulatory authority coordination corrupting practices serious, the small Accounting firm audit corrupting practices situation must large-scale serious, the current law system audit the corrupting practices responsibility determination to chartered accountant to be more unclear than, penalty dynamics insufficient and so on questions; Introduces the contrary model, and audits corrupting practices responsibility to present chartered accountant type and under the contrary model chartered accountant audits the corrupting practices responsibility to determine that has carried on the elaboration; Used the information asymmetrical theory, the prestige theory, the gambling theory as well as the deep pocket theory analyzed the management and between the audit has the risk reward which the serious information symmetry, audit corrupting practices did not bring and pays the social cost unbalancedly, to lack chartered accountant origins and so on prestige restriction mechanism; Proposed that should in increase the information in the contrary balance model to disclose degree Q realizes the information sharing, to enlarge the corrupting practices audit responsibility punishment dynamics F to enhance the contrary cost, to increase income H which in the contrary balance model the prestige obtains to increase the contrary price, by the contrary gambling model coordinated benefit rights and interests and chartered accountant the benefit, in the contrary gambling model optimizes the regulatory authority and chartered accountant’s gambling, consummates chartered accountant the corrupting practices audit responsibility countermeasures and so on legal regime.更多还原