【作者】 王鑫；

【导师】 贠鸿琬；

【作者基本信息】 河南农业大学 ， 会计硕士（专业学位）， 2023， 硕士

【摘要】 随着我国经济的快速发展,上市公司的数目不断增加,注册会计师行业的规模和范围不断扩大。作为鉴定上市公司财务报告是否真实公允的会计师事务所,其审计工作发挥着越来越重要的作用,并且也提出了更高的要求。因为有委托代理关系,为利益相关者提供高质量的会计信息显得尤为重要。然而,由于审计发展的阶段性和经济迅速扩张的影响,上市公司业务广、类型多,财务造假手段越来越复杂。近年来,上市公司的财务造假信息时有发生,而会计师事务所也因为出具了不适当审计意见的审计报告而引起了公众的注意。不合格的审计不仅给投资者造成了重大的损失,还会给审计行业带来不良的名声,而且还会对审计机构进行惩罚。这致使对审计失败的研究上升到了较为重要的地位,防范审计失败刻不容缓。通过对证监会的处罚可以看出,在造成审计失败的最大原因中,注册会计师没有勤勉尽责这一点被反复提到过。而其中不乏注册会计师关于勤勉尽责的申辩,申辩的原因来自于证监会如何判定注册会计师是否勤勉尽责依据的标准和注册会计师自证勤勉尽责之间存在的差异。大多数申辩未成功,存在注册会计师未勤勉尽责导致审计失败的情形。极少数申辩成功的情形下,注册会计师勤勉尽责仍然审计失败的原因同样令人深思。本文基于注册会计师勤勉尽责角度来对蓝山科技审计失败的案例进行了分析,并提出了相应的结论与对策。本文采用了文献综述法、定量分析法和案例分析法。首先,本文从选题的背景和意义出发,综述了国内外关于审计失败与注册会计师勤勉尽责义务的相关文献。其次,详细剖析勤勉尽责和审计失败相关的理论概念,给出明确的定义,并且对理性经理人假设理论、委托代理理论、审计冲突理论进行阐述。然后,本文主要利用了我国证监会在2016至2022年期间发布的对会计师事务所的处罚公告,从宏观层面上对审计失败的数量、处罚和特征进行了分析,并详细介绍了审计失败的案例中注册会计师关于自身勤勉尽责的申辩情况,从而引出注册会计师关于勤勉尽责存在的问题。第四章是以中兴财光华会计师事务所为研究样本,对蓝山科技审计失败案例进行了分析评述。本文结合证监会的处罚公告,分析审计失败的原因,认为可以将审计失败的类型归为两类:第一类是注册会计师未勤勉尽责导致审计失败,这种类型比较常见,也是文章中分析的审计失败案例类型。第二类是注册会计师已勤勉尽责却仍然导致审计失败,在证监会处罚的案例中,这样的情况出现的较少,并且是部分抗辩成功。基于此,所以本文从注册会计师、会计师事务所和监管层三个方面出发,分别剖析了上述两种情形导致审计失败的原因,并根据总结的原因提出有针对性的对策与建议。希望本文能够丰富审计失败视角,为审计失败的研究贡献一些力量,减少因注册会计师勤勉尽责问题导致审计失败的案件的发生。更多还原

【Abstract】 Along with the continuous improvement of capital market and the rapid development of our economy,the number of listed companies is increasing unceasingly,and the management methods of companies are changing constantly.As an accounting firm to evaluate whether the financial report of listed companies is true and fair,its audit work is playing a more and more important role,and also put forward higher requirements.Because of the principal-agent relationship,it is particularly important to provide high quality accounting information for stakeholders.However,due to the development of the audit stage and the impact of rapid economic expansion,listed companies have a wide range of business types,financial fraud means more and more complex.In recent years,the financial falsification information of listed companies often occurs,and the accounting firm has also attracted the attention of the public because of the audit report issued by the inappropriate audit opinions.Unqualified audit not only causes significant losses to investors,but also brings bad reputation to the audit industry,and it will punish the audit institutions.This causes the study of audit failure to rise to a more important position,preventing audit failure is urgent.As can be seen from the punishment of China Securities Regulatory Commission,among the biggest reasons for audit failure,CPA is not diligent and responsible,which has been repeatedly mentioned.Some of the CPAs’ arguments about diligence arose from the difference between the CSRC’s criteria for determining whether a CPA was diligent and conscientious and the CPA’s self-certification of diligence.Most of the arguments were unsuccessful,and there were cases where the CPA failed to exercise due diligence and the audit failed.In the rare cases where the defense is successful,the reasons why the CPA has been diligent and conscientious and still failed the audit is equally thought-provoking.Therefore,this paper analyzes the reasons of audit failure from this Angle,and puts forward the corresponding countermeasures.This paper adopts literature review method,quantitative analysis method and case analysis method.First of all,from the background and significance of the topic,this paper summarizes the domestic and foreign literature on audit failure and CPA diligence and duty.Secondly,it introduces relevant theoretical concepts,such as audit failure,diligence and responsibility,and expounds the rational manager hypothesis theory,principal-agent theory and audit conflict theory.Then,this paper mainly makes use of the penalty notice issued by China Securities Regulatory Commission during the period of 2016 to 2022 to analyze the current situation of audit failure from the macro level,which leads to the behavior of CPA not diligent.The fourth chapter takes Zhongxingcai Guanghua Accounting Firm as the research sample,conducts an in-depth study on the reasons for the audit failure of Lanshan Technology,and makes an analysis and comment on the audit failure cases of Lanshan Technology.This article analyzes the reasons for audit failure in combination with the CSRC’s penalty announcement.It is believed that the types of audit failures can be classified into two categories: the first category is the failure of the certified public accountant to exercise due diligence,which is more common and is also the type of audit failure case analyzed in the article.The second category is when the certified public accountant has been diligent but still leads to audit failure,which is rare in the cases of CSRC penalties and is partially successful.This paper analyzes the causes of audit failure in the above two situations from three aspects: CPAs,accounting firms and regulators.Based on the summarized reasons,targeted countermeasures and suggestions are proposed.It is hoped that this paper can enrich the perspective of audit failure,promote the investigation of audit failures and reduce the number of audit failures through due diligence by auditors.更多还原