文档介绍：首都经济贸易大学
硕士学位论文
上市公司财务报告舞弊的***及审计对策
姓名:吴鹏
申请学位级别:硕士
专业:会计学
指导教师:袁小勇
20080301
首都经济贸易大学硕士学位论文上市公司财务报告舞弊的***及审计对策
摘要
随着我国资本市场的日益发展上市公司公开披露的会计信息越来越成为投
资者进行投资决策的重要的信息来源尤其是其中的会计盈利信息及其质量更是
受到了投资者的密切关注当会计信息变得越来越重要时我国的资本市场上的
财务报告舞弊案件也频频发生从银广夏开始到达尔曼再到科龙电
器等等舞弊行径的发生严重干扰了我国证券市场的经济秩序使投资者丧失
了信心和积极性歪曲了企业的价值损害了国家的利益阻碍资本市场的发展
越来越严重的上市公司财务报告舞弊已经引起了证券监管部门投资者债权
人等利益相关者的高度重视
本文试图结合近年来国内外上市公司财务报告舞弊审计失败案例分析探求
财务报告舞弊产生变化规律从市场环境内在机制以及外在诱因等方面寻找
形成舞弊的诸多因素再联系舞弊者的动机对其舞弊手段进行分析并从管理者
层面企业经营层面以及财务报表层面分别对财务报告舞弊的迹象和识别进行了
探讨最后结合财务报告舞弊的动机手段以及迹象提出注册会计师在审计业
务中应对财务报告舞弊的一些审计对策希望能为注册会计师开展审计业务和报
告信息使用者提供帮助

关键字上市公司财务报告舞弊审计对策
I
首都经济贸易大学硕士学位论文上市公司财务报告舞弊的***及审计对策
Abstract
With the gradual development of Chinese capital market, accounting information
disclosed by panies, especially the information on accounting earnings and
earnings quality has e an important source of information to investors when
they’re making their investment decisions. However, panying the developing role
of accounting information, we also observe a frequent break out of accounting frauds in
Chinese capital market. From the “Yinguangxia” to “Daerman”, and “Kelong” appliance.
The fraud cases had happened in them obstruct the order of our stock market, which
makes the investors lose confident and activity, distorts the value of enterprises, damages
the interest of our nation, and obstruct the development of capital market.
This article attempt to unify domestic and foreign audit failure cases in the recent
years and seek the rule of fraud‘s production and change. Seeks the factors which form
corrupts practices from the market environment, intrinsic aspect and outside inducement
and then analyze fraud method related corrupting practices motive. Discussing the
recognition of the fraud sign from three angles: management behavior, company
condition, financial statement. At last, giving some auditing advices that can help the
CPA in their real work.
Key Words: pany Financial reporting fraud