企业财务舞弊的审计研究

本科论文企业财务舞弊的审计研究摘 要目前中国乃至全球的经济体系里，企业财务舞弊问题成为当下持续困扰社会经济健康发展和前进的绊脚石。随着公司规模的不断扩大，其商业活动也越来越复杂，审计难度随其不断增加，伴随着审计失败率不断上升。企业财务舞弊与审计质量息息相关，只有审计到位充分发挥审计的监督作用才能遏制住企业财务舞弊的咽喉，从而维持社会经济秩序。本文从之前著名的“五大”之一立信事务所对金亚科技的审计失败为例，研究会计事务所在审计过程中存在的不足之处及企业财务舞弊手段，探审计失败与企业财务舞弊的关系，并从中国专业会计律师事务所和企业两个层面分别提出了审计失败如何防范的问题。关键词：财务舞弊，案例分析，审计研究，会计师事务所AbstractAt present, in the economic system of China and even the world, the problem of corporate financial fraud has become a stumbling block to the healthy development and progress of social economy. With the continuous expansion of the company's scale, its business activities become more and more complex, and the difficulty of auditing increases with it, and the audit failure rate increases. Corporate financial fraud is closely related to audit quality. Only when the audit is in place and gives full play to the supervision role of the audit can the throat of corporate financial fraud be stopped and the social and economic order be maintained. This article from one of the famous "big five" lixin firm audit failure of jyc technology as an example, the research in the process of accounting firms to audit the deficiency and means of enterprise financial fraud,and from the two aspects of Chinese professional accounting law firms and enterprises put forward how to prevent the audit failure.Key words: Financial fraud, Case study, audit study, Accounting firm本科论文目 录前 言...............................................................................................................