基于上市公司虚假财务报告治理的独立审计行为优化研究

Optimization of Independent Auditors' Behaviors in Listed Companies

独立审计人员的行为错位与虚假财务报告的产生存在一定的内在联系。从独立审计行为优化的视角研究虚假财务报告的治理,不仅是提升独立审计执业水平的客观要求,也为虚假财务报告的治理提供了一种全新的思路。通过对上市公司虚假财务报告治理的研究,确立了独立审计在中国上市公司虚假财务报告治理机制中的科学定位,构建了基于上市公司虚假财务报告治理的独立审计行为优化方案设计,提出了优化独立审计行为的对策实施体系。

There are some relations between the improper behaviors of independent auditors and false financial report. The study of rectifying false financial report by optimizing the behaviors of independent auditors is important not only because it can improve the competency of independent auditors but also because it offers a brand-new approach to rectifying false financial report. The study in this article gives the rational role of independent auditors in rectifying false financial report in China＇s listed companies, constructs the optimization program for independent auditing behaviors and proposes the system to take countermeasures to optimize independent auditing behaviors.