审计结果失真现象的原因及对策.doc

摘 要 近些年来，世界各国的经济局势都呈现出了紧张局势，会计信息、审计信息失真的案件也频频发生并且造成了非常严重的后果。以上世纪末到本世纪初这段时间为例，美国的安然、施乐事件，我国的银广夏、五粮液事件。财务时间的一连串发生，使面对和解决经济信息失真事件变成了热门话题。如何加强会计、审计信息失真案件的管理、如何提高会计、审计信息质量就变成了解决当前问题的重中之重。 本文主要包括三个内容。首先，根据现有的资料和文章，分析审计结果失真现象会引发的问题；其次，本文的第二个内容，根据我国现在审计问题失真的问题，分析原因；最后，根据导致我国审计结果失真问题的原因提出有效的对策，从如何完善我国法律体系、完善审计行业监管体制到如何改善审计环境等方面，提出自己的看法。 希望本文可以丰富关于审计结果失真方面的内容，对现实中治理审计结果失真的问题能有所帮助。 关键词：审计结果；会计信息；失真；职业道德；审计方法；审计环境 Abstract In recent years, the world economic situation has emerged tensions, accounting information, audit information distortion cases also occur frequently and causing very serious consequences. Above the end of the century to the beginning of this century, for example, the United States, Enron, Xerox, event, Chinas Guangxia, Wuliangye event. Financial time series of events occurred, so to face and solve the distortion of economic information has become a hot topic. How to strengthen the accounting, auditing, information distortion case management, and how to improve the accounting and audit information quality becomes the most important solutions to current problems. This article consists of three main elements. First, based on available information and articles, the analysis of the the audit findings distortion problems caused; Secondly, the second, according to the audit issues distortion problem, analyze the reasons; Finally, according to the lead our audit issues distortion problem the reasons put forward effective solutions, from how to improve Chinas legal system, improve the regulatory regime of the audit profession to how to improve the audit environment, put forward their own views. I hope this article can enrich the content of the distortion of audit results, distortion of reality in governance audit results can be helpful. Keywords: Audit results; Accounting information; Distortion; Professional ethics; Audit methods; Audit environment 目 录 摘 要 1 Abstract 2 目 录 3 引 言 1 1.事件梳理 2 2.审计结果失真的现状以及危害 3 2.1审计失真的现状 3 2.2审计结果失真的危害 3 2.2.1导致投资人、债权人做出不