【作者】 王静；

【导师】 曹凌燕；

【作者基本信息】 兰州大学 ， 会计硕士（专业学位）， 2025， 硕士

【摘要】 近年来,审计失败事件频发,凸显了会计师事务所独立性缺失、质量控制体系薄弱及外部监管惩戒力度不足等问题。中兴财光华会计师事务所因在博天环境、柏堡龙、仁东控股等案例中未勤勉尽责而屡遭处罚,成为审计行业治理困境的典型案例。在此背景下本文基于审计冲突模型探究审计失败的影响因素及防范机制。本文首先梳理了审计冲突理论及审计失败的相关文献研究,结合信息不对称理论、舞弊三角理论及风险导向审计理论,通过审计双方在审计过程中各阶段的冲突分析,对传统的审计冲突模型进行了优化,提出新的审计冲突模型。该模型系统分析被审计单位及会计师事务双方在审计过程中各阶段利益冲突的影响因素。研究发现,被审计单位的业绩压力、治理水平、选择会计师事务所的权利以及标准无保留意见的重要性,会计师事务所对业务收入及客户的考量、专业胜任能力、职业道德水平是审计各阶段双方会有利益冲突的影响因素。当被审计单位施加的压力大于会计师事务所抵抗压力的能力时,会计师事务所出具了不恰当的审计意见,就酿成了审计失败的后果。进而本文使用优化后的审计冲突模型对中兴财光华审计博天环境进行案例分析。研究表明,博天环境因连续亏损面临退市压力,通过伪造债权债务协议虚增利润,而中兴财光华因担忧客户流失及收入减少,未有效执行审计程序。由于博天环境施加压力的力量大于中兴财光华会计师事务所抵抗压力的能力,最终出具了不恰当的审计意见。基于此,本文提出防范审计失败对策:降低被审计单位施压可能性,如优化公司治理、强化审计委员会职能;增强会计师事务所抗压能力,如提升职业素养、完善质量控制体系;强化监管威慑与时效性,如建立动态监测机制、提高违规成本。本文构建了动态审计冲突模型,为审计失败研究提供了新的分析路径,同时对完善审计监管、提升资本市场审计信息质量具有实践意义。更多还原

【Abstract】 In recent years,audit failures have occurred frequently,highlighting the lack of independence of accounting firms,weak quality control system and insufficient external supervision and punishment.Zhongxingcai Guanghua certified public accountants was repeatedly punished for failing to perform their duties diligently in the cases of Po ten environment,B OBAOLON and Ren dong holdings,which has become a typical case of Governance Dilemma in the audit industry.Under this background,this paper explores the influencing factors and prevention mechanism of audit failure based on the audit conflict model.This paper reviews the relevant literature research on audit conflict theory and audit failure,combines the information asymmetry theory,fraud triangle theory and risk-based audit theory,optimizes the traditional audit conflict model and proposes a new audit conflict model by analyzing the conflict between the two sides in each stage of the audit process.The model systematically analyzes the influencing factors of the conflict of interest between the auditee and the accounting firm at each stage of the audit process.The study found that the performance pressure of the auditee,the level of governance,the right to choose an accounting firm,and the importance of standard unqualified opinions.The accounting firm’s consideration of business income and customers,professional competence,and the level of professional ethics are the influencing factors for the conflict of interest at each stage of audit.When the pressure exerted by the auditee is greater than the ability of the accounting firm to resist the pressure,the accounting firm issued inappropriate audit opinions,which led to audit failure.This paper takes Zhongxingcai Guanghua audit Po ten environment as an example to verify the optimized conflict model.The case shows that Po ten environment faced delisting pressure due to continuous losses and falsely increased profits by forging credit and debt agreements,while Zhongxingcai caiguanghua failed to effectively implement the audit procedures due to concerns about customer loss and revenue reduction,and finally issued inappropriate audit opinions.Audit failure is that Po ten environment exerts more pressure than Zhongxingcai Guanghua accountants’ability to resist pressure.Based on this,this paper puts forward some countermeasures to prevent audit failure:reducing the possibility of pressure from the auditee,such as optimizing corporate governance and strengthening the function of the audit committee.Enhance the pressure resistance of accounting firms,such as improving professional suspicion and improving the quality control system.Strengthen regulatory deterrence and timeliness,such as establishing a dynamic monitoring mechanism and increasing the cost of violations.This paper constructs a dynamic audit conflict model,which provides a new analysis path for the study of audit failure,and has practical significance for improving audit supervision and improving the quality of capital market information.更多还原