【作者】 李丹；

【导师】 郭炜；

【作者基本信息】 华中科技大学 ， 会计硕士（专业学位）， 2021， 硕士

【摘要】 随着我国资本市场财务舞弊案件不断被披露,如银广夏、金亚退、欣泰退等,监管部门和社会公众无法完全信赖上市公司经审计后的会计信息,质疑注册会计师的职业道德和服务质量,严重阻碍了注册会计师行业的存续和发展。为了快速解决这些问题,迫切需要对审计失败发生原因、预防审计失败的措施进行研究。论文采用文献研究法和案例研究法。首先,论文筛选和整理了国内外学者以往做过的研究,形成论文观点的基础,同时梳理了审计失败的成因,总结了预防审计失败的措施。其次,在研究的过程中提出了委托代理理论,审计冲突理论等在内的基础理论,对审计失败的原因及后果进行了概括。再次,论文选取瑞华审计失败康得新作为研究案例,简单介绍了瑞华和康得新的基本情况,详细梳理了康得新通过虚增收入、成本费用等来营造良好的业绩假象,违规使用募集资金等;详细呈现了瑞华根据审计准则的要求执行风险评估程序,执行函证程序,核查重要客户和供应商,执行存货监盘程序等。从次,论文通过详细剖析瑞华审计失败康得新案例,总结审计失败的原因及后果。从注册会计师及瑞华角度来说,独立性的缺失是导致审计失败的最重要原因。从康得新角度来说,管理层缺乏诚信是审计失败的直接原因。从审计行业环境角度来说,违法成本低是审计失败的客观原因。最后,论文归纳出瑞华审计失败康得新案例的启示,为注册会计师及事务所、被审计单位提供了预防审计失败的建议,同时也从社会环境角度提供了一些意见。更多还原

【Abstract】 With the continuous disclosure of financial fraud cases in China’s capital markets,such as Yinguang Xia,Jinya Tui,Xintai Tui,etc.,the regulatory authorities and the public can’t trust without reservation the audited accounting information of listed companies,and question the professional ethics and professional quality of the CPA industry,which have seriously affected the healthy survival and long-term development of the CPA industry.To study the causes of the audit failure and the corresponding measures can solve these problems as soon as possible.The thesis adopts literature research method and case study method.First of all,the thesis screened and sorted out the previous research done by domestic and foreign scholars to form the basis of the thesis,and at the same time sorted out the causes of audit failure,summarized the measures to prevent audit failure.Secondly,the thesis put forward six theoretical foundations and summarized the causes and consequences of audit failure,such as the theory of principal-agent,the theory of audit conflict and other basic theories.Again,the thesis took Ruihua’s failure to audit Kangde Xin as an example,briefly introduced the basic situation of Ruihua and Kangde Xin,and introduced in detail Kangde Xin inflated revenue,costs and expenses to create a good performance,illegally used fund-raising,etc.,briefly detailed Ruihua implemented the risk assessment procedures according to the requirements of audit standards,implemented the letter of evidence procedures,checked important customers and supplies,implemented inventory monitoring procedures,implemented procedures for special matters.Through the analysis of the case,the thesis found the reasons and consequences for the audit failure of Kangde Xin.From the perspective of CPA and Ruihua,the lack of independence was the most important reason.From the perspective of Kangde Xin,the lack of integrity in management was the direct cause of audit failure.From the perspective of audit environment,the low cost of illegality was the objective reason for audit failure.Finally,the thesis summarized the enlightenment of failure cases of Ruihua auditing Kangde Xin,providing some suggestions for CPA and the auditees to prevent audit failure,providing some advices from the perspective of social environment.更多还原