作　　者： ;

机构地区： 广东机电职业技术学院

出　　处： 《财会通讯（下）》 2010年第4期122-126,共5页

摘　　要： 财务报表是由管理层负责编制的,即使由注册会计师依据一般公认审计准则进行了审计,财务报表所揭露的信息终究是财务性、历史性的,公开时点远在企业经济行为之后。尽管如此,注册会计师审计仍然被视为公司管理舞弊控制的重要防线。在管理舞弊控制方面,审计师有自己的职业优势,也存在着职业劣势。从理论上讲,高质量审计应该能够在管理舞弊控制方面有着良好表现,控制管理舞弊应该能够提高审计质量,能否以实证研究的方式为理论提供数据支持呢?本文的实证结论与相关学者的研究结论都表明,如果不改善中国内地独立审计制度安排,理论上的"高质量审计"在中国内地是难以发挥其高质量审计功能的。 Financial statements are prepared by management and audited by CPAs according to GAAPs. The accounting information illustrated by financial statements is after all financial and historical. The exposure of the information lags far behind the occurrences of business transactions in term of time. Nevertheless, auditing by CPA is regarded as an important line of defence against management fraud. In management fraud control, auditors enjoy their professional advantages and at the same time suffer from professional disadvantages. What’s the theoretical basis for auditor controlling management fraud? Theoretically, high quality of auditing should have good performance in controlling management fraud and the other way round, controlling management fraud can help improve auditing quality. Can this theory be supported by data derived from empirical research? The findings of the positive research in this article and findings by other scholars show that the so-called 'highly qualified auditors'can’t play their roles in China's Mainland if the institutional arrangement for independent auditing remains the same.

关 键 词： 管理舞弊 管理舞弊控制 审计质量

领　　域： [经济管理] [经济管理]