浅谈上市公司审计存在的问题及对策.pdfVIP

摘 要 在市场经济飞速发展的今天，我国不少上市公司抓住了机会，壮大自身的经济结构。 但是随着市场竞争的日益激烈，个别企业难免会作出不道德的行为，比如做假账以此虚 增利润，为了满足自己的私欲粉饰财务报表，类似行为会影响财务报表使用者对公司的 看法，从而影响财务决策者的决定。为了减少甚至制止这种行为，对上市公司进行审计 也就成了重中之重。随着情况越来越严峻，上市公司审计的问题也越来越多，从而产生 了不好的影响。就是因为这个原因以及近些年来市场中出现的问题，本文主要讲述了审 计存在的问题及相应的对策。只有就其本质，才能将审计的作用发挥到最大，使公司更 平稳的发展。 关键词：上市公司，审计，问题，决策 Abstract As we all know,today,economy in the market develop rapid.Many enterprises have seized this rare opportunity,In this way, we can strengthen our own economic structure.But,obviously, the market is becoming more and more competitive,Some companies behave irrationally,such as whitewashing financial statements to inflate profits,such behaviour can influence investors decisions. In order to satisfy their own desire to whitewash financial statements, similar behaviors will affect the opinions of financial statement users on the company and thus affect the decisions of financial decision makers.Only an audit can effectively reduce such behavior.The situation is getting worse and more problems are emerging,naturally there will be adverse effects.Because of this reason and the problems in the market in recent years, this paper mainly describes the audit problems and the corresponding countermeasures.Only according to its essence, can the audit function play to the maximum, the enterprise can develop better. Keywords: Listed company, audit, problem, decision 目 录 前 言1 1.相关理论概述2 1.1 上市公司概述2 1.2 审计概述2 1.3 上市公司审计概述 2 1.3.1 内部审计的作用2 1.3.2 注册会计师审计的作用 2 2.上市公司审计现状分析4 2.1 我国内部审计现状4 2.2 我国注册会计师审计现状 5 2.2.1 需求层次5 2.2.2 我国 CPA 审计的现状5 2.3 内部审计机构和注册会计师审计的区别6 3.我国上市公司审计存在的问题 7 3.1 内部问题7 3.1.1 管理层舞弊追求利润7 3.1.2 内部控制的局限性7 3.1.3 上