广东正中珠江会计师事务所对康美药业审计失败案例分析

【作者】 杨宁；

【导师】 曲明；

【作者基本信息】 东北财经大学 ， 审计（专业学位）， 2020， 硕士

【摘要】 在我国资本市场高质量发展的同时,逐渐有更多的投资者愿意投身于资本市场,因此大众对于企业的财务报表也有了更加广泛的关注。投资者希望能够获取财务报表中真实公允的财务信息,以此作为投资决策的可靠参考,因此为使企业财务信息更加公允地反映,资本市场对于审计的需求与日俱增。然而由于审计本身的固有限制以及各种因素的综合影响,注册会计师不能为企业的会计信息提供绝对保证,因此审计失败的现象时常会在资本市场中发生。这就导致注册会计师的职业道德以及专业知识技能失去社会公信力,经过注册会计师审计的财务报表也会不受到信任,公众对于会计师事务所的信任程度大打折扣。因此如何使会计师事务所的社会公信力得到提升,如何使审计市场更加规范,就成为了值得研究的内容。基于此,本文以广东正中珠江会计师事务所对康美药业股份有限公司审计为案例,分析审计失败的原因并提出相应防范措施,主要从以下六个部分展开全文:第一部分为绪论,该部分阐述了本文的研究背景及研究意义,并且从审计失败定义、审计失败原因以及审计失败的防范对策三个方面对以往审计失败相关概念的文献观点进行了汇总梳理,以此为基础形成本文的研究分析框架、研究内容和方法以及创新点。第二部分为理论基础,该部分介绍了审计失败的概念以及特点,并对审计失败的相关理论进行了阐述。第三部分是具体案例介绍,先对正中珠江和康美药业的公司情况进行简要介绍,然后描述了审计过程、审计失败的具体表现以及审计失败造成的不良影响。第四部分为原因分析,从会计师事务所、被审计单位以及外部环境三个角度对正中珠江对康美药业审计失败的原因进行了进一步的分析。第五部分为对策建议,针对审计失败的原因从三个角度对于如何防范审计失败提出了可行的建议。第六部分为研究结论,并提出不足之处。更多还原

【Abstract】 With the high-quality development of China’s capital market,more and more investors are willing to devote themselves to the capital market,so the public has paid more and more attention to the financial statements of enterprises.Investors hope to obtain the true and fair financial information in the financial statements as a reliable reference for investment decisions.Therefore,in order to make the financial information of enterprises reflect more fairly,the demand for auditing in the capital market is increasing gradually.However,due to the inherent limitations of auditing itself and the comprehensive impact of various factors,certified public accountants cannot provide an absolute guarantee for the accounting information of enterprises,so the phenomenon of audit failure often occurs in the capital market.This results in the loss of public trust in the professional ethics,professional knowledge and skills of CPA,the distrust of financial statements audited by CPA,and the loss of public trust in accounting firms.Therefore,how to improve the public trust of accounting firms and how to make the audit market more standardized has become the content worth studying.Based on this,this thesis takes the audit of Kangmei Pharmaceutical Co.,Ltd.by GP Certified Public Accountants as a case,analyzes the reasons for the audit failure and puts forward corresponding preventive measures,and the full thesis is mainly developed from the following six parts:The first part is the introduction,which expounds the research background and research significance of this thesis,and summarizes the literature views of previous concepts related to audit failure from three aspects:the definition of audit failure,the causes of audit failure and the preventive measures of audit failure,and forms the research and analysis framework,research content and methods and innovative points.The second part is the theoretical basis,which introduces the concept and characteristics of audit failure,and expounds the relevant theories of audit failure.The third part is the introduction of specific case,first briefly introduces the company situation of GP Certified Public Accountants and Kangmei Pharmaceutical Co.,Ltd,and then introduces the audit process,the specific performance of audit failure and the adverse impact of audit failure are described.The fourth part is the cause analysis,which further analyzes the reasons for the audit failure of Kangmei Pharmaceutical from the perspectives of accounting firms,audited entities and the external environment.The fifth part is countermeasures and suggestions,aiming at the causes of audit failure,it puts forward feasible suggestions on how to prevent audit failure from three perspectives.The sixth part is the conclusion of the research,and put forward the shortcomings.更多还原