识别财务报告舞弊的审计策略研究.pdfVIP

识别财务报告舞弊的审计策略研究 摘 要 自中国证券市场开市以来，上市公司财务报告舞弊案件屡见不鲜，如伪造财务 数据、制造虚假财务信息、操纵利润等现象较普遍。虚假的财务会计报告不能反映、 或不能充分反映出上市公司的潜在财务风险和经营风险，投资者依据存在“陷阱” 的财务报告进行决策，必然会带来严重的经济损失。这不仅损害上市公司的健康发 展，破坏资本市场资源配置机制，也沉重打击了投资者和社会公众对整个资本市场 和会计界的信心。因此，如何通过简单有效的方法对上市公司财务报告舞弊行为进 行识别，已经成为证券监管部门、注册会计师和广大投资者极为关注的问题。 目前我国学术界已对财务报告舞弊的识别进行了一系列有益的研究与探索，有 规范性研究也有实证性研究；有经验识别法也有模型识别法。但无论是经验识别法 还是模型识别法，如果单独使用都存在一定的局限性，经验识别法主观色彩浓厚， 缺乏数据支撑，并且要求从业人员具有非常丰富的经验。模型识别法缺乏应有的灵 活性，比较绝对，是一种理想化识别舞弊的方法，而且运用到真正的审计工作中， 会耗费很大的财力，物力。因此，本文尝试将经验识别法和模型识别法相结合，构 建财务报告舞弊识别系统，通过双重识别，增加舞弊识别的准确度。并通过对舞弊 企业案例进行分析，提出识别财务报告舞弊的审计策略。 关键词：财务报告舞弊，识别与防范，审计策略 I 识别财务报告舞弊的审计策略研究 Abstract After Chinese stock market opened, the fraudulence in the financial report of listed company has became common: the false financial data and other information, using some financial method to carry on the profit operation in the legal laws, regulations and accountant in the criterion permission scope and falseness in accountant report, cannot reveal, or cannot depict fully the financial risk and management risk, and the investors are impossible to reply. The investment based on the false financial report, is harm to the listed companies’ development, destroy the disposition mechanism of capital market resources and attacked the confidence of the investor and the social public heavily to the entire capital market and accountant. Therefore, how to recognize the fraudulence in the financial report of listed company by a simple and effective method is the focus for the managing department, chartered accountant and general investors. At present, the studies on recognition of the fraudulence in the financial report of listed company has carried on, it is about regulated researc