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上市公司審計(jì)目標(biāo)及未來(lái)發(fā)展方向
畢業(yè)論文
上市公司審計(jì)目標(biāo)及未來(lái)發(fā)展方向
摘要：審計(jì)目標(biāo)是注冊(cè)會(huì)計(jì)師進(jìn)行審計(jì)業(yè)務(wù)期望達(dá)到的境地或最終結(jié)果，自注冊(cè)會(huì)計(jì)師審計(jì)誕生后,隨著經(jīng)濟(jì)的不斷發(fā)展，審計(jì)總目標(biāo)歷經(jīng)了賬項(xiàng)導(dǎo)向?qū)徲?jì)——系統(tǒng)導(dǎo)向?qū)徲?jì)——傳統(tǒng)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)3個(gè)階段的沿革過(guò)程，最終形成當(dāng)代獨(dú)立審計(jì)的總目標(biāo)——對(duì)被審計(jì)單位會(huì)計(jì)報(bào)表的合法性和公允性發(fā)表意見。
無(wú)法回避的事實(shí)是當(dāng)代獨(dú)立審計(jì)的總目標(biāo)的實(shí)現(xiàn)上存在著不可忽視的偏差,尤其是在上市公司的審計(jì)中。近年來(lái)出現(xiàn)了不少上市公司與注冊(cè)會(huì)計(jì)師事務(wù)所之間互相勾結(jié)，粉飾會(huì)計(jì)報(bào)表的事件，如“銀廣夏”事件等，造成審計(jì)報(bào)告未能披露報(bào)表在合法性和公允性上存在的問(wèn)題，損害了廣大報(bào)表使用人的利益和注冊(cè)會(huì)計(jì)師行業(yè)的公共形象。本文旨在分析這種審計(jì)目標(biāo)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(guó)內(nèi)外的制度方面的新舉措。
另外，隨著經(jīng)濟(jì)的發(fā)展，審計(jì)目標(biāo)出現(xiàn)了新發(fā)展，即當(dāng)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的最新發(fā)展——風(fēng)險(xiǎn)基礎(chǔ)戰(zhàn)略系統(tǒng)審計(jì)。本文將探討其概念、特征，與傳統(tǒng)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的區(qū)別，以及其實(shí)施的可行性。
關(guān)鍵詞：審計(jì)目標(biāo)；上市公司；風(fēng)險(xiǎn)基礎(chǔ)戰(zhàn)略系統(tǒng)審計(jì)
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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