风险因子视角下财务舞弊审计风险防范研究——以大信会计师事务所审计金正大集团为例
Research on Risk Prevention of Financial Fraud Audit From the Perspective of Risk Factors——Taking the Audit of Kingenta Group by Daxin Accounting Firm as an Example
宋东华 1吴琳 1朱红俐 2白俊霞3
作者信息
- 1. 漯河市召陵区财政局,河南漯河 462000
- 2. 漯河职业技术学院,河南漯河 462000
- 3. 舞阳县章化镇政府,河南舞阳 462400
- 折叠
摘要
选取大信会计师事务所审计金正大集团失败的案例,采用文献研究法和案例分析法,分析风险因子理论、信息不对称理论在审计过程中防范财务舞弊的运用,以注册会计师的视角探讨如何运用风险因子理论去识别被审计公司存在的舞弊风险,并以注册会计师的立场对审计风险识别、防范提出相关建议.
Abstract
Taking the audit failure of Kingenta Group by Daxin Accounting Firm as an example,this paper analyzes the application of risk factor theory and information asymmetry theory in the audit process to prevent financial fraud by using literature research method and case analysis method.From the perspective of certified public accountants,it also discusses how to use the risk factor theory to identify the fraud risk of the audited company and puts forward some suggestions on identifying and preventing audit risks.
关键词
风险因子理论/财务舞弊审计/风险防范Key words
risk factor theory/financial fraud audit/risk prevention引用本文复制引用
出版年
2024
NETL
NSTL
万方数据