摘要
我国证券市场的上市与退市机制正在不断完善且日趋严格，随着证监会的监管和处罚力度不断加大，有越来越多的上市公司被查出问题，各类财务舞弊案件层出不穷。上市公司虚增利润危害极其严重，其一，如同，具有长期影响和上瘾性，公司不得不用更多的假账来填补当初情急之下做的假账带来的漏洞，更可怕的是体验到了虚增利润带来的暂时性优势，形成惯性，一旦对财务报表有考核或其他需求时不想着如何提高公司经营能力，只依赖过关，不利于公司的持续经营与发展。其二，对于广大市场参与者来说，无论是在一二级市场进行投资活动的投资者还是公司的上下游及合作企业，都会因其虚增的利润对这家公司产生误判，从而造成投资损失或经营损失。 论文基于GONE舞弊动因理论，采用多案例分析法，选取了近年来上市公司虚增利润舞弊案中，舞弊动机与手法上较有代表性的六个案例进行分析，从而总结出上市公司虚增利润舞弊导致的审计风险。 通过对选取案例虚增利润舞弊的动机与手法分析，总结相对应的审计风险，最终从注册会计师角度和会计师事务所角度提出相应的建议。对于注册会计师而言，应当牢固树立现代风险导向审计理念，加强风险意识，对被审计单位进行全面评估，并在重点环节多进行实质性测试。而会计师事务所也应当为注册会计师保驾护航，承接业务前做好事前调查，慎重接取业务，并完善内部质量控制体系。
研究发现，第一，上市公司虚增利润舞弊的主观动因为其核心动因，包含对经济利益的贪婪和业绩压力
的需求；客观动因即公司内部治理结构以及舞弊暴露后的处罚结果的严重程度相对较弱。注册会计师应当着重关注被审计单位的主观动机。第二，上市公司的虚增利润舞弊具有路径依赖的特性，在持续经营的情况下，虚增金额往往会越来越大，难以控制。第三，近年来的上市公司虚增利润舞弊往往以串通舞弊为主，从认定层次的单一财务数据上很难出纰漏，需要秉持现代风险导向审计的理念从财务报表层次上进行宏观把控。第四，防治上市公司舞弊，单纯依靠注册会计师审计难以达到理想效果，需要政策和规则不断加大监管力度和惩处力度，双管齐下才有效果。
关键词：上市公司；虚增利润舞弊；审计风险；审计应对
Abstract
The listing and delisting mechanism of China's securities market is constantly improving and becoming increasingly strict.With the increasing supervision and punishment of the CSRC,more and more listed companies are found out problems,and various financial fraud cases emerge in an endless stream.The harm of false profits of listed companies is very serious.First,it has a long-term impact and addiction.Companies have to use more false accounts to fill in the loopholes caused by false accounts made in the first place.What's more, they have experienced the temporary advantages brought by false profits.The false accounts form inertia.Once there is assessment or oth
er needs for financial statements,they don't think about how to do it To improve the company's operation ability only depends on fraud,which is not conducive to the company's sustainable operation and development.Second,for the majority of market participants,whether they are investors in the primary and secondary markets or upstream and downstream of counterfeiting companies and cooperative enterprises, there will be a miscalculation of the company due to their inflated profits,resulting in investment losses or business losses.
Based on the theory of gone fraud motivation,this paper uses the method of multi case analysis to analyze six typical cases of fraud motivation and tactics in recent years,so as to summarize the audit risk caused by the fraud.
Based on the analysis of the motivation and tactics of the fraud of increasing the profit falsely in the selected cases,this paper summarizes the corresponding audit risks,and finally puts forward the corresponding suggestions from the perspective of certified public accountants and accounting firms.For certified public accountants,we should firmly establish the modern risk oriented audit concept,strengthen risk awareness,conduct a comprehensive assessment of the audited units,and conduct substantive tests in key links.And accounting firms should also escort certified accountants.Before doing business,they should do a good job before investigation,take care of busin
ess carefully and improve the internal quality control system.
The results show that,firstly,the subjective motivation of listed companies'fraud of increasing profit falsely is due to its core motivation,which includes the demand of greed for economic benefits and performance pressure;the objective motivation is the internal governance structure of the company and the severity of the punishment result after fraud exposure is relatively weak.Certified public accountants should pay more attention to the subjective motivation of the audited units.Secondly,the fraud of the listed company's virtual increase profit has the characteristics of path dependence.In the case of continuous operation, the amount of virtual increase is often larger and larger,which is difficult to control.Third,in recent years,the fraud of the listed companies'increasing profits is mainly collusion.It is difficult to find out the flaws from the single financial data of the identified level.We need to uphold the concept of modern risk oriented audit to carry out macro control from the financial statement level.Fourth,the prevention and control of listed companies'fraud,relying solely on CPA audit can not achieve the desired effect,need policies and rules to continue to increase the intensity of supervision and punishment,two pronged approach can have effect.
Keywords:Listed companies;false increase of profit;audit risk;audit response
香山有多诡异目录
1绪论 (1)
1.1研究背景 (1)
1.2研究目的及意义 (2)
1.2.1研究目的 (2)
1.2.2研究意义 (2)
张家界天子山1.3文献综述 (2)
1.3.1上市公司虚增利润舞弊的相关研究 (3)
1.3.2审计风险的相关研究 (5)
1.3.3上市公司虚增利润舞弊的审计风险相关研究 (9)
1.3.4文献述评 (10)
1.4研究内容与研究方法 (11)
秦始皇兵马俑1.4.1研究内容 (11)
1.4.2研究方法 (11)
1.5创新点 (12)
2相关理论 (13)
2.1GONE理论 (13)
2.2风险导向审计理论 (13)
3上市公司虚增利润案例介绍 (15)
3.1华锐风电提前确认收入导致虚增利润 (15)
3.2獐子岛延后确定成本导致虚增利润 (16)
西昌泸沽湖旅游攻略自由行
世界之窗浏览器3.3抚顺特钢虚减成本导致虚增利润 (16)
3.4康美药业虚增收入导致虚增利润 (18)
3.5尔康制药通过关联方虚构业务导致虚增利润 (19)
3.6康得新虚构业务导致虚增利润 (20)
3.7案例总结 (21)
遵义周边游玩景点推荐
4上市公司虚增利润的审计风险因素分析 (24)
4.1重大错报风险的因素分析 (25)
4.1.1导致财务报表层次重大错报风险的因素分析 (25)
4.1.2导致认定层次重大错报风险的因素分析 (29)
4.2检查风险因素分析 (31)
4.2.1部分审计证据获取较困难 (32)
4.2.2串通舞弊检查难度大 (32)
4.2.3审计程序受成本效益限制 (33)
5识别虚增利润降低审计风险的建议 (34)
5.1注册会计师角度 (34)
5.1.1牢固树立现代风险导向审计的理念 (34)
5.1.2充分了解被审计单位及其是否存在特殊需求 (35)
5.1.3在重点环节尽可能多地执行实质性测试 (36)
5.1.4保持独立性和应有的职业谨慎 (37)
5.2会计师事务所角度 (37)
5.2.1承接业务前做好事前调查 (38)
5.2.2加强现代风险导向审计的实务培训 (39)
5.2.3完善事务所内部质量控制体系 (39)
6研究结论与局限性 (41)
6.1研究结论 (41)
6.2研究局限性 (42)
参考文献 (43)
作者简历 (46)
致谢 (47)
