本科论文摘 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，决策本科论文AbstractAs 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本科论文目 录前 言.................................................................................................................................................................1....
