【作者】 郑筱铮；

【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】 随着世界经济快速的发展,公司财务舞弊、注册会计师审计舞弊案件层出不穷,舞弊已成为全球性公认的焦点问题。对全球经济影响范围之广,冲击程度之深,已到了令人发指的地步。公司财务舞弊大多数是经营层为了展现出自己良好的业绩或者是为了在证券市场上争取更多融资等原因,但是作为经济警察的注册会计师进行审计舞弊,不仅影响社会公众对注册会计师行业职业的公信力,而且在一定程度上扰乱了社会正常的经济秩序,给债权人和广大的股东造成了严重的损失。本文主要从注册会计师行为视角入手对注册会计师审计舞弊的产生进行分析,揭示注册会计师审计舞弊方面存在独立性缺失、监管效率低下与惩罚力度及其不足、注册会计师遵守职业操守情况不好、注册会计师与委托人的博弈制度不完善等问题。本文运用舞弊风险因子理论、道德心里模型理论、预期理论和博弈理论较深入地分析了注册会计师审计舞弊的成因,认为主要由以下几方面的成因引起的：需要动机引发注册会计师独立性缺失、低发现率与轻处罚率对审计舞弊行为选择起到了“示范”作用、逆向道德价值观为审计舞弊提供了环境等。本文针对以上提出的问题和原因认为应采取以下对策：优化事务所规模、严控准入条件、遏制政府的权利寻租行为、严格规范会计师事务所管理咨询与审计服务和引入第四方关系人来全面提高注册会计师的独立性；强化行政领导明确职责任务、建立同业监督检查制度、有关部门联合执法加大对审计舞弊的查处力度和惩罚力度；以加强注册会计师职业道德规范体系及监督、建立注册会计师诚信档案、开展注册会计师诚信道德教育健全注册会计师职业道德规范体系和提高他们的诚信水平。总之,规范注册会计师审计舞弊行为是我国注册会计师行业行为规范中的一个长期而又艰巨的任务,注册会计师职业界要提升职业道德和专业执业水平,努力消除注册会计师审计舞弊行为,净化审计环境。更多还原

【Abstract】 With the rapid development of global economy, there have occurred more and more audit frauds involved in corporative finance. The vile cheating by the certificated public accountants, which is an internationally acknowledged social concern, has had a deep effect on the global economy. Personally, I think the corporative finance is brought about by the upper management for two reasons:first to show its economic achievement; second to win more capitals from the security markets. However, as a so-called economic policeman, if he, a certificated public accountant, is involved in audit frauds, it will not only spoil his public honesty, but also causes great losses to the interests of the numerous share-holders and lawful creditors. This paper mainly analyses the causes of corporative finance audit frauds from the outlook of the behavior of the accountants, thus disclosing a series of social issues associated with corruption. I firmly hold a view that a great number of factors have contributed to the frauds:lack of independence; poor efficiency of supervision; bad virtues of financial personals; inadequate rewards and penalties of justice; and poor game system between accountants and clients. Appalling the theory of reasons, mode of morality, theory of expectation and game theory, this article provides a detailed analysis of the causes and strategies dealing with audit frauds. I think it is necessary and high time for our concerned authorities to take practical measures to quit this phenomenon going from bad to worse. The below may play a role in the campaign:optimizing the size of the firm; Strictly controlling the entrance; Discouraging the rent behavior from the local governments; Severely regulating the service consultation by the firm; introducing the fourth side to improve the independence of the accounting; Strengthening the duties of the administrators. Improving the leadership of the concerned administrators; Establishing the supervisory system on the same level; Encouraging a system of rewards and penalties; Recording the files of the honesty of the certificated accountants. In a word, it is a tough and long-lasting task to specify professional practice of the certificated accountants. At the same time, we should make great effort to improve the professional ethics and professional practice standards. Finally we should do what we can to eliminate fraudulent audits and have a clean audit environment.更多还原