【作者】 刘霞；

【导师】 王光远；

【作者基本信息】 福州大学 ， 会计学， 2004， 硕士

【摘要】 近年来，管理舞弊现象在世界经济范围内，无论在规模上还是在复杂程度上都是越发猖獗了。据有关部门统计，美国每年舞弊和财务操纵要使经济耗费400亿美元。与此同时，随着财务结构的复杂性和商业竞争的激烈性逐渐加深，管理舞弊行为越来越难以发现，成为严重制约社会经济发展的“毒瘤”。由于舞弊又分为管理舞弊和雇员舞弊，从审计人员的角度，管理舞弊是更常见、影响更恶劣，因此，本文将管理舞弊作为研究重点。本文的研究方法有以下特点：第一，理论和实务并重。本文主要定位于对现实问题的研究，而不仅是纯粹的理论探讨，但也涉及一些相关的理论问题。第二，在比较、借鉴的基础上创新。本文借鉴了国外关于舞弊的审计准则和调查报告以及反舞弊案件等，努力结合我国具体情况，对管理舞弊审计进行研究。第三，为了增强本文的说服力，本文运用了较多的数据和图表。本文围绕审计人员如何检查管理舞弊，避免审计失败逐步展开研究。第一章是论文的引言，概述了论文的研究背景和研究思路。第二章阐明管理舞弊的含义并对其原因进行分析。首先介绍了舞弊、管理舞弊的含义，并将管理舞弊与盈余管理进行比较，澄清概念。关于管理舞弊的成因，本文从舞弊学理论、经济学理论以及实证研究方面加以介绍，对我国管理舞弊的原因进行了分析。第三章主要研究管理舞弊的常用手法，以使审计人员达到知己知彼。本章一方面介绍了COSO的研究成果，另一方面采用案例研究方法，对我国证券市场管理舞弊的常用手法进行了分析。第四章论述审计人员的舞弊审计责任，为探讨审计人员检查管理舞弊作铺垫。这一部分首先简要回顾民间审计目标的历史演进，阐明审计人员应该合理承担披露舞弊的审计责任，接着又讨论了我国独立审计准则对审计人员揭露舞弊的要求。第五章是本文的重点，探讨审计人员检查管理舞弊的方法和避免审计失败的对策。这一部分在借鉴了SAS No.99的基础上，从具体技术层面上讨论了检查管理舞弊的审计技术以及避免审计失败的对策。第六章是对管理舞弊实务操作的案例剖析。以我国上市公司银广夏为例，分析实务中审计人员如何检查管理舞弊。更多还原

【Abstract】 In recent years, management fraud has become more rampantly in world wide economic life regarding as the complexity as well as the scale. According to the relevant statistics, the economy of America has incurred a loss estimated 400 billion dollars annually for the sake of frauds and financial manipulations.Meanwhile, as the complexity of financial structure and the fierceness of competence strengthening, it is difficult to detect management fraud, which has been a malignant tumor restricting our economic development.Fraud includes employee fraud and management fraud. Since the latter is more common and more abominable, the paper puts stress on it.There are some characteristics in the research methods of this paper. Firstly, the author not only discusses the theoretic problems but also the practical operations. Secondly, some new ideas are put forward based on the comparison and absorption of foreign audit standards and some cases. Thirdly, many figures and graphs are applied in this paper in order to make it more convincing.The paper aims at how to detect management fraud for auditors. Chapter 1 is the introduction of this paper. Chapter 2 states the definition and reasons of management fraud. It starts with concept of management fraud, then compares management fraud with earnings management. The paper explains the reasons of management fraud by using both foreign and domestic theories. In Chapter 3, it states the methods of management fraud. On one hand, the paper introduces the work of COSO, on the other the paper has summarized the methods of management fraud in our capital market. Chapter 4 states the auditor’s responsibility to detect fraud. The paper briefly reviews the history of auditing object. After that the paper draws a conclusion that auditors should take on the responsibility of discovering fraud. At last, the paper discusses the requests of our independent audit standards that CPAs should detect management fraud in a financial statement audit. Chapter 5 is the core of the paper. It is explored how to identify and detect management fraud in a financial statements audit. In Chapter 6, the paper analyzes the case of Yinguangxia company.更多还原