管理层舞弊、审计失败与现代风险导向审计

Management Fraud,Audit Failure and Modern Risk-Oriented

对上市公司审计失败经典案例的分析可知,管理层舞弊是审计失败的上市公司的主要特征,而事务所审计失败的主要因素是缺乏对客户业务经营的深入了解及分析性复核运用不够。传统审计方法在发现管理层舞弊方面存在缺陷,而现代风险导向审计是避免审计失败的新型审计方法。

The paper analyzes the typical cases of audit failure in the Chinese listed companies.It points out the characteristic of the cases of audit failure is management fraud.A lack of understanding of the client business risk and inadequacy of analytical review are the two main failure Causes. The paper believes traditional audit has defects in the methodology, and introduces the modem risk-orented audit as a new audit in order to avoid the audit failure.