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上市公司審計目標及未來發(fā)展方向
畢業(yè)論文
上市公司審計目標及未來發(fā)展方向
摘要：審計目標是注冊會計師進行審計業(yè)務期望達到的境地或最終結果，自注冊會計師審計誕生后,隨著經(jīng)濟的不斷發(fā)展，審計總目標歷經(jīng)了賬項導向?qū)徲嫛到y(tǒng)導向?qū)徲嫛獋鹘y(tǒng)風險導向?qū)徲?個階段的沿革過程，最終形成當代獨立審計的總目標——對被審計單位會計報表的合法性和公允性發(fā)表意見。
無法回避的事實是當代獨立審計的總目標的實現(xiàn)上存在著不可忽視的偏差,尤其是在上市公司的審計中。近年來出現(xiàn)了不少上市公司與注冊會計師事務所之間互相勾結，粉飾會計報表的事件，如“銀廣夏”事件等，造成審計報告未能披露報表在合法性和公允性上存在的問題，損害了廣大報表使用人的利益和注冊會計師行業(yè)的公共形象。本文旨在分析這種審計目標出現(xiàn)偏差的各方面主要原因，并提出糾正的主要措施，包括介紹1些國內(nèi)外的制度方面的新舉措。
另外，隨著經(jīng)濟的發(fā)展，審計目標出現(xiàn)了新發(fā)展，即當代風險導向?qū)徲嫷淖钚掳l(fā)展——風險基礎戰(zhàn)略系統(tǒng)審計。本文將探討其概念、特征，與傳統(tǒng)風險導向?qū)徲嫷膮^(qū)別，以及其實施的可行性。
關鍵詞：審計目標；上市公司；風險基礎戰(zhàn)略系統(tǒng)審計
Listed companys audit objectives and future direction
Abstract:The goal of auditing is the final result which the CPA s want to get through the auditing service. After the appearance of CPA auditing, with the developing of economic, the major goal of auditing has experienced a process of 3 periods: account-oriented auditing——system-oriented auditing——traditional risk-auditing auditing, and finally ends in the major goal of modern independent auditing——to show the opinion on the validity and fairness of the accounting statements offered by the audited unit.
But an unevadable fact is that there is always some gaps to be reckoned with before the realization of the major goal of modern independent auditing, especially in the auditing of public company. In recent years, there has been many scandals in which the CPA firms and public companies colluded together to sugared up the accounting statements, such as “Yinguangxia” event, which encroached the interests of the masses of the statements users and damaged the image of the CPA industry. In this thesis the writer wanted to analyses the major reasons why these gaps before the realization of goal of auditing occurred，and issued some solution to get over the gaps, including some new action of the system construction both home and abroad.
And also, with the developing of the economic, there is also new development of auditing goal: the newest development of the modern risk-oriented auditing——risk-based tactic system auditing. Its definition, its character, the differences from the traditional risk-auditing auditing and its feasibility of implement will be discussed in this thesis.
Key words: goal of auditing;public company;risk-based tactic system auditing
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