从会计诈欺的案例探讨会计审计制度

从会计诈欺的案例探讨会计审计制度(论文14000字)
中文摘要
最近几年来，随着我国社会市场经济的不断发展，很多财务信息造假、会计欺诈事件频繁曝光，得到了国家以及公众的密切关注。会计欺诈事件的大量出现，不单单是对社会主义经济市场投资者合法权益的损害，还使得人们对会计审计质量的真实性产生了极大的质疑，导致社会经济市场的诚信度逐渐降低。因此，如何利用会计审计制度提高审计质量，保证其真实性和合法性成为目前重要的研究课题。本文从会计诈欺案例入手来对会计审计制度的相关问题进行探讨，首先介绍了会计审计制度的相关理论概述，并分析影响会审计质量的制度性因素；其次通过具体的会计欺诈案例进行相关分析；最后结合实际情况提出促进会计审计质量提高的针对性对策。

关键词  会计欺诈，会计审计制度，审计质量

外文摘要
Title    The Case of Accounting Fraud Accounting Audit System 
Abstract
In recent years, with the continuous development of China's social market economy, many financial information fraud and accounting fraud incidents have been frequently exposed, which have attracted the close attention of the country and the public. The emergence of a large number of accounting fraud incidents not only damages the legitimate rights and interests of investors in the socialist economic market, but also makes people question the authenticity of accounting audit quality, leading to a gradual decrease in the credibility of the social and economic market. Therefore, how to use the accounting audit system to improve the audit quality and ensure its authenticity and legitimacy has become an important research topic. This paper starts with the case of accounting fraud to discuss the relevant issues of accounting audit system. Firstly, it introduces the relevant theories of accounting audit system and analyzes the institutional factors that affect the quality of audit. Secondly, through the specific case of accounting fraud related analysis; Finally, combining with the actual situation, this paper puts forward the corresponding countermeasures to improve the quality of accounting audit.

Keywords  Accounting fraud, Accounting and auditing system, Audit quality

目   录
1  绪论    1
1．1  研究背景    1
1．2  研究意义    1
1．3  国内外研究现状    1
1．4  研究内容与方法    3
2  会计审计制度相关理论概述    4
2．1  会计审计制度的性质    4
2．2  会计审计制度的构成要素    4
2．3  会计审计制度的内在矛盾    5
3  影响审计质量的制度性因素分析    6
3．1  法规制度    6
3．2  行业监管制度    7
3．3  会计师事务所聘任制度    8
3．4  会计师事务所组织制度    8
4  会计欺诈案例分析    9
4．1  三例会计欺诈案例回顾    9
4．2  会计欺诈的成因分析    11
4．3  审计方责任分析    12
5  提高会计审计质量的对策    13
5．1  建立健全的民事赔偿制度    13
5．2  加强会计行业监管制度的建设    14
5．3  会计师事务所聘任制度合理化    14
5．4  推进会计师事务所体制改革    15
结  论    16
参 考 文 献    17