摘要
本文以受到证监会处罚的上市公司为样本,按其违规形式分为有报表舞弊行为的公司和有会计信息违规披露行为的公司两种,并进一步把报表舞弊细分为与收入相关的舞弊和与资产相关的舞弊,通过设置Logistic模型验证了上市公司财务报表舞弊与其审计师受处罚之间的相关规律,即当审计师不能识别并公正地报告被审计单位财务报表舞弊,特别是与收入有关的报表舞弊时受处罚可能性就很大。进而明确审计师的责任并对审计准则的修订提出了相应建议。
Based on the enforcement actions issued by China Securities Regulatory Commission against listed companies, this article divides frauds into two categories ： financial statement frauds and inadequate disclosure. It further divides the finan- cial statement frauds into the revenue-related misstatement and asset-related misstatement. The article tests the relevant laws between the financial statement frauds of listed companies and auditor sanctions by logistic model . We find that auditors are more likely to be sanctioned if they fail to detect and report material misstatement frauds, especially the revenue -related frauds, rather than detect and report inadequate disclosure. At the end ,this article gives some suggestions to the decision of the auditor and the auditing standards.
出处
《中国经济问题》
CSSCI
北大核心
2011年第5期99-108,共10页
China Economic Studies
关键词
报表舞弊
审计失败
审计师
受罚
financial statement frauds
audit failures
auditor sanction
