注冊会计师审计舞弊原因及对策分析.docVIP

注册会计师审计舞弊原因及对策分析 摘 要 随着现代资本市场的不断发展，由注册会计师签字的审计报告作为资本市场上信息质量的重要保证，越来越受到投资者的关注。注册会计师作为独立的第三方，依靠其专业胜任能力，做出对企业财务状况的判断和分析，是投资者做出经济决策的重要参考。注册会计师行业的权威性和规范性，是国民经济平稳运行和资本市场健康发展的重要前提。然而近年来，一系列注册会计师审计舞弊案件的揭露使得人们对注册会计师的专业性和独立性产生了怀疑。市场对注册会计师行业的不信任感不仅危害注册会计师行业的信誉，更会触发资本市场信息质量危机，引起投资者恐慌和经济秩序混乱，对整体经济发展产生恶劣影响。 审计舞弊长期以来都是学者进行研究的热门话题，然而对比后发现，之前的学者研究大多从较为微观的着眼点进行分析，例如长沙理工大学的陈茜运用违规模型对注册会计师舞弊责任进行研究，郑筱铮基于行为学对注册会计师审计舞弊进行了原因分析，石河子大学的李俊梅从注册会计师职业胜任能力角度对审计舞弊原因进行了深入分析。在此，本文欲在借鉴前人研究成果的基础上，系统地整合分析导致注册会计师协同审计舞弊的原因，并针对这些原因提出相应的解决对策，从而为重整注册会计师行业规范，重塑公众对于注册会计师行业的信任，进而为资本市场和证券市场的信息质量控制做出努力。 【关键词】注册会计师 审计舞弊 舞弊动因 独立性 Abstract With?the?continuous?development?of?modern?capital?markets,?the?audit?report?signed?by?CPA?as?an?important?guarantee?for?the?quality?of?information?on?the?capital?markets?become?more?and?more?important.CPA?as?an?independent?third?party,?relying?on?their?professional?competence?where?the?judgments?on?the?financial?situation?of?enterprises?and?analysis?were?made?,becoming?the?source?of?investors’ decision making. The?authorization?and?stability?of??CPA?industry?gradually?become??an?important?prerequisite?for?the?smooth?operation?of?the?national?economy?and?capital?market?development.?However?in?recent?years,?a?series?of?CPA?expose?fraud?cases?makes?people?expose??professionalism?to?CPA’s?profession?and?independence?.?A?sense?of?untrust?for?the?CPA?profession?distrust?not?only?harm?the?credibility?of?the?CPA?profession,?but?also?trigger?capital?market?information?quality?crisis,?causing?investors?to?panic?and?economic?disorder?which?has?a?bad?impact?on?the?overall?economy. Audit?fraud?has?long?been?a?hot?topic?in?academic?research,?but?after?comparison,?most?scholars’?analysis?was?focused?on?an?microscopic?aspect,?such?as?Chen?Qian?from?Changsha?University?used?violation?liability?model?to?study?CPA?fraud,?Zhengxiao?Zheng?resarch?the?CPA?fraud?conducted?cause?analysis?based?on?behavior,?Shihezi?University’?professor?Junmei?Li?has?done?research?from?CPAs?professional?competenc