【作者】 温胜男；

【导师】 陈汉文；

【作者基本信息】 厦门大学 ， 会计学， 2007， 硕士

【摘要】 2001年联合国在国际会议上公布,全世界每年非法洗钱的数额高达1—3万亿美元。我国正处于经济体制转轨时期,近几年来,出现了大量逃税、诈骗、贪污、受贿和资本外逃等经济犯罪,有专家评估中国的洗钱数量每年不少于2000亿元人民币,这个数字大约相当于GDP的2%。与洗钱相对应,反洗钱是个涉及面广、复杂的系统工程,它涉及财政、工商、税务、海关、外汇管理局、金融机构、司法机关等众多机构。无论是政府有关部门还是企业界,都没有单独应对洗钱行为的资源,有效的反洗钱战略需要各方面的紧密配合,形成反洗钱链。在反洗钱链中,执业注册会计师发挥着重要的作用。现在政府和企业要求执业注册会计师就如何阻止洗钱者将非法所得合法化提供建议和承担一定责任方面的呼声越来越高。执业注册会计师加入反洗钱行列后,反洗钱给执业注册会计师带来机遇的同时也带来诸多挑战,如何规避反洗钱审计风险成为执业注册会计师共同关心的话题。本文选择执业注册会计师在反洗钱工作中的作用和面临的风险进行研究,具有现实意义。本文除导论部分外,共分五章。导论部分介绍选题动因、研究方法与思路框架、主要贡献和不足;第一章从论述洗钱开始,详细介绍了洗钱的历史与发展、洗钱的方法及危害;第二章重点论述反洗钱利益相关者之间的博弈分析及反洗钱的制度安排;第三章重点分析注册会计师在反洗钱工作中的职能;第四章论述反洗钱审计中注册会计师的审计风险;第五章重点论述注册会计师如何规避反洗钱审计带来的风险。更多还原

【Abstract】 International conference of U.N.held in 2001 showed that the amount of money-laundering is 1 to 3 tril. dollars in the world. Some experts evaluate the amount of money-laundering is 200 billions RMB in our country, and this amount approximately correspond to 2% of GDP.Government and business have no enough resource to prevent money-laundering activities solely, effective tactic about anti-money laundering need cooperation from all the fields.CPAs play an important role in anti-money laundering , After CPAs join in the anti-money laundering activities, anti-money laundering activities bring CPAs not only opportunities but also challenges , the topic on how to reduce audit risk of anti-money laundering become a hotspot. This paper researches anti-money laundering audit, which is supposed to have realistic significance.The paper is organized as follows:The instruction part discusses the motivations, research methods and structure of the paper.Chapter one, to start with ,the paper introduce money-laundering ,including origin and development of money laundering ,various means of money-laundering and effects of money laundering.Chapter two, the paper discusses the game among governor , financial institution and certified public accountants; the system of anti-money laundering.Chapter three, the paper analyses the functions of CPAs with respect to anti-money laundering activities.Chapter four, the paper discusses audit risk which CPAs face in anti-money laundering activities.Chapter five, the paper discusses the issue on how to reduce audit risk of anti-money laundering activities.更多还原