上市公司舞弊审计研究论文

本科论文摘 要近年来，上市公司舞弊审计问题的日益突出使得审计工作的独立性大大降低，审计舞弊工作的难度也随之上升。若任其发展，不加以解决，那么这将对证券市场的发展及社会带来及其严重的后果。所以，解决好舞弊审计工作中遇到的种种问题是发展证券市场的重中之重。基于国内外的大环境，本文首先从舞弊审计的定义入手并且表述其重要性。其次，分析国内外上市公司舞弊审计的相关资料来了解舞弊审计工作的中存在的普遍问题，了解审计工作的双方主要在哪些方面存在漏洞。最后，本文根据发现的问题从审计者、被审者、国家的角度做出相关的建议。希望这些意见能够督促上市公司舞弊审计工作的进行，为降低审计报告的风险、提高审计报告的质量尽一份力。为提升证券市场中信任度，促进证券市场的发展做出自己的贡献。关键字：上市公司，舞弊审计，Cpa本科论文AbstractIn recent years, the increasingly prominent fraud audit problem of listed companies has greatly reduced the independence of audit work, and the difficulty of audit fraud work has also increased. If it is allowed to develop and not solved, it will bring serious consequences to the development of the securities market and the society. Therefore, to solve all kinds of problems in fraud audit is the most important thing in the development of securities market.Based on the environment at home and abroad, this paper begins with the definition of fraud audit and describes its importance. Secondly, analyze the relevant information of fraud audit of listed companies at home and abroad to understand the common problems in the fraud audit work, and understand the main aspects of the two sides of the audit work in which there are loopholes. Finally, according to the problems found, this paper makes relevant suggestions from the perspective of auditors, auditees and countries. I hope these opinions can urge the listed companies to carry out fraud audit, reduce the risk of audit report and improve the q...