论上市公司审计舞弊原因及治理

在证券市场中上市公司审计舞弊屡有发生,早期的“中天勤-银广夏”案件和近期刚被查处的“中磊-万福生科”案件都严重影响了审计公信力.也损害了投资者支资本市场的信心,导致近年来中国股市一直处于熊市状态.本文阐述了上市公司审计舞弊及其危害性,基于注册会计师法律道德及会计师事务所产权维度分析了法律风险偏低、职业道德失范、会计师事务所产权不合理是导上市审计舞弊的主要原因.并提出强化注册会计师的法律责任,加强注册会计师职业道德建设以及完善会计师事务所产权等治理审计舞弊的相关建议.

The Causes and Treatment of the Listed Companies Auditing Fraud

The auditing fraud of listed companies repeatedly occurred in the stock market, and the auditing credibility has been seriously impacted by the ＂Zhongtianqin - Yinguangxia＂ case which occurred early and ＂ZhongLei - Wanfushengke＂ case which has been investigated recently. This paper describes the auditing fraud of listed companies and its harmfulness, analyzes the main cause of the CPA auditing fraud based on the the legal and moral dimensions of CPA, such as the low legal risk , the anomie of professional ethics and puts forward measures on how to govern the auditing fraud, such as strengthen the legal responsibilities and professional ethics of CPA.