基于财务报表审计的会计舞弊揭示机制研究

目前企业会计信息失真主要因会计舞弊引起,CPA能否有效揭示重大会计舞弊已经直接影响到CPA行业的生存价值。中注协因此发布了大量的新准则,试图借鉴国外先进的审计技术,将风险导向审计理念引入到我国的审计实践中来,以提高CPA揭示会计舞弊的能力。但CPA不能有效揭示重大会计舞弊主要的不是技术问题,本文在借鉴国外经验的基础上,分析我国CPA不能有效揭示会计舞弊的原因,提出应将CPA审计和政府审计相结合,共同揭示企业会计舞弊。

The study of mechanism of disclosing financial fraud based on financial Statements auditing

At present,accounting information distortion results from financial frauds mainly.It directly affect the survival and development of CPA business whether the CPA can effectively disclose financial fraud or not.So the Chinese Institute of Certified Public Accountants (CICPA) has issued a great number of new auditing standards (Draft).The purpose is,with reference of the advanced international audit skills,to introduce the risk-oriented audit approach into our auditing practice in order to improve the CPA's ability of disclosing financial fraud.However,the main reasons why CPA cannot disclose financial fraud effectively are not the skills.Based on the lessons from the foreign empirical foundation,this paper analyses the reasons why CPAs can not disclose financial frauds and put forward with some suggestions that the auditing of CPA should disclose financial frauds with help of the government.