勤上光电IPO审计失败对会计师事务所的启示

发布时间：2018-04-25 02:33

本文选题：IPO审计失败 + 会计师事务所　；参考：《吉林财经大学》2017年硕士论文

【摘要】：随着我国资本市场的发展,会计师事务所行业得到了迅速的扩张,使该行业的竞争日益激烈,从而导致一些会计师事务所为了盲目扩张而丧失了审计风险控制体系的有效性。而近几年来,通过IPO上市的企业越来越多,有的企业不能达到上市资格,从而进行了虚增资产、虚构利润、伪造财务报表等违法行为,而作为接受IPO审计委托的某些会计师事务所,由于没有科学、完善的审计风险控制体系,未能发现这些违法行为,从而导致了IPO审计失败,不仅对社会造成了恶劣的影响,也对广大投资者造成了巨大的损失。本文以PC会计师事务所(以下简称PC所)为主体,通过对其接受勤上光电IPO审计项目的业务承接、审计执行和审计完成三个阶段的分析,得出PC所的审计风险控制体系存在一定的问题。而正是这些体系中所存在的问题,导致了PC所审计风险控制体系未能就勤上光电IPO项目中的审计风险实施有效的控制,从而致使勤上光电IPO审计失败。为了避免IPO审计失败再次发生,本文在PC所现有的控制体系基础上设计了一套更为科学完善的审计风险控制体系,将审计流程分成了业务承接,审计计划,审计实施,审计报告四个阶段,并且对每个阶段的工作流程都进行了改善,使得在每一个审计阶段都可以有效的控制审计风险。同时本文也提出了建立员工管理系统,加强审计人员道德建设、执业能力和职业怀疑态度的建议,以此达到使会计师事务所有效控制审计风险的目的。
[Abstract]:With the development of the capital market in China, the accounting firm industry has been expanding rapidly, which makes the competition of the accounting firm increasingly fierce, which leads to the loss of the effectiveness of the audit risk control system for the blind expansion of some accounting firms. In recent years, more and more enterprises have gone public through IPO, and some enterprises have failed to meet the listing qualification, thus committing illegal acts such as inflating assets, fabricating profits, falsifying financial statements, and so on. However, as some accounting firms entrusted by IPO audit, because of the lack of scientific and perfect audit risk control system, they failed to find these illegal acts, which led to the failure of IPO audit, which not only had a bad effect on the society, but also had a bad effect on the society. Also to the vast number of investors caused huge losses. This paper takes PC accounting firm (hereinafter referred to as PC Institute) as the main body, through the analysis of the three stages of the business undertaking, audit execution and audit completion of the photoelectricity IPO audit project. It is concluded that there are some problems in the audit risk control system of PC Institute. But it is the problems in these systems that lead to the failure of the audit risk control system of PC institute audit, which can not effectively control the audit risk in the photoelectric IPO project, and thus lead to the failure of the photoelectric IPO audit in the field. In order to avoid the failure of IPO audit, this paper designs a more scientific and perfect audit risk control system based on the existing control system of PC Institute, which divides the audit process into business undertaking, audit plan and audit implementation. The audit report has four stages and the workflow of each stage is improved so that the audit risk can be effectively controlled in each stage. At the same time, this paper also puts forward the suggestion of establishing employee management system, strengthening auditors' moral construction, practicing ability and professional scepticism, in order to make accounting firm control audit risk effectively.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F426.6

【参考文献】