利安达会计师事务所审计失败原因及后果研究

发布时间：2018-04-04 05:14

本文选题：审计失败　切入点：专业胜任能力　出处：《东华大学》2017年硕士论文

【摘要】：审计作为外部公司治理机制之一,能够提高财务报告信息的真实性和公允性。审计质量是审计工作的灵魂,对于客户而言,高质量的审计服务能够满足客户要求并使客户满意,同时在保证财务报告披露质量和维护健康有序的市场经济的发展上具有非常重要的作用。对于事务所本身而言,高质量的审计服务可以提高其独立性并可以借此提高声誉,从而拓展相关业务并提高经济效益。自注册会计师行业恢复重建以来,我国独立审计行业发展迅速,在市场经济中扮演重要角色。然而,遗憾的是,资本市场中财务舞弊事件频发,审计失败时有发生,据统计,2011年至目前,证监会对发生审计失败的会计师事务所和注册会计师开出行政罚单共36例,明确涉及到27家会计师事务所和68名注册会计师,审计失败事件频发。这让我们不得不深思以下问题:作为经济警察的会计师事务所和注册会计师为什么没有发挥该有的监督作用?什么原因导致审计失败?审计失败给会计师事务所和注册会计师带来经济后果了吗?本文基于利安达2009-2015年间四次审计失败案例分析,通过文献研究和案例研究以及归纳分析相结合的方法,在参考国内外学者研究结果的基础上,通过收集2009-2015年证监会对利安达会计师事务所的处罚公告,从专业胜任能力和独立性两个角度来分析审计失败的原因,同时结合我国政府审计监管的现有模式,从审计客户数量、审计收费、审计质量等多个角度来分析审计失败对利安达会计师事务所的影响以及审计失败给其带来的后果。研究发现,利安达会计师事务所审计失败除了上市公司提供虚假财务信息、内部控制机制不完善、关于审计方面的相关法律法规不健全等原因外,主要是其审计质量低下造成的,而审计质量低下又是由于会计师事务所和注册会计师缺乏独立性,即其和审计客户之间产生了经济依赖性。另外我们从审计失败对利安达会计师事务所影响的分析可知审计失败后证监会对其处罚是有一定效果的,但效果不明显,即没有明显提高利安达会计师事务所的审计质量。以上研究可以为会计师事务所和注册会计师提供相关的经验和教训以及对注册会计师在以后的审计工作中提高审计质量具有实践指导意义。同时也为证监会提高监管能力并完善监管方式提供了一定的借鉴经验。
[Abstract]:As one of the external corporate governance mechanisms, audit can improve the authenticity and fairness of financial report information.Audit quality is the soul of audit work, for customers, high-quality audit services can meet customer requirements and make customers satisfied.At the same time, it plays a very important role in ensuring the quality of financial report disclosure and maintaining the development of healthy and orderly market economy.For the firm itself, high quality audit services can enhance its independence and reputation, thereby expanding related business and increasing economic efficiency.Since the recovery and reconstruction of CPA industry, independent audit industry in China has developed rapidly and played an important role in the market economy.Unfortunately, however, financial fraud occurs frequently in the capital market, and audit failures occur from time to time. According to statistics, from 2011 to now, the CSRC has issued 36 administrative fines to accounting firms and certified accountants who failed in their audits.Specifically involving 27 accounting firms and 68 certified public accountants, audit failures occur frequently.This leads us to ponder over the following questions: why are accounting firms and certified public accountants as economic police not playing their supervisory role?What causes the audit to fail?Did the audit failure bring economic consequences to the accounting firms and certified public accountants?Based on the analysis of four audit failure cases between 2009 and 2015, this paper combines literature research, case study and inductive analysis, on the basis of referring to the research results of scholars at home and abroad.Through collecting the punishment announcement of Lega accounting firm from 2009 to 2015, this paper analyzes the causes of audit failure from the angle of professional competence and independence. At the same time, combined with the existing mode of audit supervision in our country, the number of audit clients is analyzed.This paper analyzes the impact of audit failure on Lida accounting firm and the consequences of audit failure from many angles such as audit fees and audit quality.It is found that the audit failure of Lida accounting firm is due to the false financial information provided by listed companies, the imperfect internal control mechanism, the imperfect laws and regulations related to audit, and so on.It is mainly caused by the low audit quality, which is caused by the lack of independence between the accounting firm and the certified public accountant, that is, the economic dependence between them and the audit clients.In addition, from the analysis of the impact of audit failure on Lida accounting firm, we can see that the CSRC has certain effect on the punishment after audit failure, but the effect is not obvious, that is, the audit quality of Lida accounting firm has not been improved obviously.The above research can provide relevant experiences and lessons for accounting firms and certified public accountants, as well as practical guidance for CPA to improve the audit quality in the future audit work.At the same time, it also provides some experience for CSRC to improve its supervisory ability.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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