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论文编号：	6070
作者编号：	2120116029
上传时间：	2013/12/18 17:15:52
中文题目：	系统动力学方法在审计分析程序中的应用研究--以东南融通为例
英文题目：	System Dynamics Applications in Audit Analytical Procedures: A Case Study of Financial Statement Fraud at Longtop Financial Technologies
指导老师：	刘志远
中文关键字：	系统动力学，财务审计，分析程序，东南融通
英文关键字：	System Dynamics, financial audit, analytical procedures, Longtop
中文摘要：	进行分析程序时，审计人员通过分析财务信息与非财务信息之间的关系，对被审计单位的财务信息进行评价（AICPA，1988）。自审计准则委员会1988年发布审计准则56号《分析程序》以来，分析程序已成为审计工作中的一个越来越重要的部分。但是，研究表明，分析程序在实际应用中主要存在两个问题：（一）审计人员通常依赖于被审计单位所提供的资料来了解被审计单位的营业活动和外部环境，很少使用从第三方获得的信息；(二）虽然审计准则要求注册会计师“按照被审计单位的规模和复杂性选择合适的分析技术”，但是调查显示，很多审计人员仅使用比较简单的定量分析技术，如：账户余额比较、财务比率与趋向分析等等（Hirst和Koonce, 1996）。此外，越来越多的研究表明，如此简单的分析技术对错报与舞弊行为的识别能力是很有限的（Kinney, 1987; Loebbecke 和Steinbart, 1987; Kaminski, Wetzel和Guan, 2004）。近年来，通过对先进分析方法的研究，我们发现，使用行业数据的建模技术，如系统动力学，能提高“发现管理层所提供的资料与行业信息不一致的情况的可能性”（Brewster, 2010）。 本文通过系统动力学来评估金融软件开发公司--东南融通金融技术有限公司（以下简称“东南融通”或“公司”），2005年至2010年收入报告的真实性。本文从买方子模型和卖方子模型两方面，对东南融通的内外环境进行了详细的分析。由于东南融通的大客户都是大型金融机构，你看可否这样写：因此文中的买方子模型用来帮助审计人员理解金融技工的软件投资行为的同时，也可以用来估计某家金融机构的软件投资量；卖房子模型用来解释金融软件开发公司的营利能力的同时，也可以用来估计某家软件公司的销售收入。本文研究结果表明，东南融通的公开财务信息一直存在着内在矛盾，其收入数据早在2005年就有很大的问题。因为市场分析师2010年才开始怀疑东南融通财务数据的真实性，本文相信该结果在验证通过动力学研究审计分析程序中的实用性。 本文由六章组成。第一章介绍研究目标、文献回顾以及研究方法；第二章介绍审计分析程序与系统动力学的背景和应用；第三章全面分析案例背景，包括公司的发展情况、目标市场和竞争对手；第四章和第五章分别介绍本文买方子模型和卖方子模型；第六章讨论分析结果和未来研究方向。
英文摘要：	Analytical procedures consist of “evaluations of financial information made by a study of plausible relationships among both financial and non-financial data” (AICPA, 1988). Since the Auditing Standards Board issued Auditing Standard 56 (Analytical Procedures) in 1998, analytical procedures have become an increasingly important part of the audit process. However, research into the practical application of analytical procedures has identified the following problems: (1) Auditors often rely on information provided by the auditee when developing an understanding of the auditee's business activities and external environment, rarely utilizing information obtained from third parties; and (2) Even though audit standards require auditors to select appropriate analytical methods based on the size and complexity of the audited entity, many auditors restrict themselves to using relatively simple analytical tools, such as account balance comparisons, financial ratios and trend analysis (Hirst & Koonce, 1996). Furthermore, increasing evidence suggests that such simple techniques have limited effectiveness in identifying financial statement errors or fraud (Kinney, 1987; Loebbecke & Steinbart, 1987; Kaminski, Wetzel & Guan, 2004). Recent research into the use of modelling techniques, such as System Dynamics (SD), shows that a system based view may increase the “likelihood of identifying management representations that are inconsistent with industry evidence” (Brewster, 2010). In this paper, we use SD modelling techniques to evaluate the reasonableness of revenues reported by financial software developer Longtop Financial Technologies, Ltd. (“Longtop”) between 2005 and 2010. The results of this study indicate that Longtop’s financial data contains numerous internal contradictions that lead us to question the veracity of reported revenue data from as early as 2005. This paper provides a detailed analysis of Longtop's internal and external environments using a two part supplier-consumer model. Since Longtop's main clients were large-scale financial institutions, this paper's consumer sub-model helps auditors understand such institutions’ financial software purchasing behaviour. The supplier model helps auditors to understand factors influencing software companies’ earning power and can be used to estimate a software company's sales revenue. The results of this study indicate that Longtop’s financial data contains numerous internal contradictions that lead us to question the veracity of reported revenue data from as early as 2005. That market analysts did not begin to question the veracity of Longtop's reported data until 2010 demonstrates the usefulness of SD when applied to audit analytical procedures. This paper consists of six chapters. Chapter 1 introduces the paper's objectives, reviews related literature and describes the research methodology; Chapter 2 provides a brief discussion of analytical procedures and the SD modelling process; Chapter 3 includes an extensive introduction to Longtop's background, target market and competitive environment; Chapters 4 and 5 discuss the consumer and supplier sub-models, respectively; and Chapter 6 discusses our findings and suggestions for future research.
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