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随着经济全球化,我国乃至全世界范围内上市公司财务舞弊行为日益增多,财务舞弊现象已经成为阻碍世界经济发展的毒瘤,对经济社会的危害十分严重,它不仅给投资者及债权人带来了严重损失;也极大地冲击了资本市场,破坏了资本市场赖以存在和发展的“三公”原则,同时也动摇了投资者的信心。虽然我国上市公司因财务舞弊而被中国证监会公开处罚的逐渐减少,但上市公司的舞弊手段却越来越隐蔽且日趋多样化。上市公司舞弊带来的社会后果非常严重,也对会计师事务所及注册会计师产生了巨大的执业风险。本文针对我国上市公司产生舞弊行为的手段,结合审计准则的具体要求和我国的实际情况提出了相应的审计对策。
With the globalization of economy, the financial fraud in listed companies in our country and even in the world is increasing day by day. The financial fraud has become a malignant tumor that hinders the development of the world economy and jeopardizes the economy and society. It not only brings investors and creditors Seriously damaging the capital market and undermining the principle of “three publics” in which the capital market depends on its existence and development. At the same time, it also shakes investor confidence. Although the listed companies in our country are being publicly punished by China Securities Regulatory Commission due to financial fraud, the frauds of listed companies are more and more hidden and diversified. The social consequences of fraud caused by listed companies are very serious, which also brings great practice risk to accounting firms and certified public accountants. This article aims at the means of fraud of listed companies in our country, and puts forward corresponding audit countermeasures based on the specific requirements of audit standards and the actual situation in our country.