QZ公司注册会计师审计失败案例研究

发布时间：2018-04-05 18:55

本文选题：审计失败　切入点：独立性　出处：《辽宁大学》2017年硕士论文

【摘要】：近年来,上市公司财务舞弊的案例接连发生,且性质越来越严重。2015年11月,华锐风电因业绩造假2.7亿而受到证监会处罚,并牵连利安达事务所的保荐业务被暂停3个月的执业资格;2016年1月,太化股份发布公告承认在2014年为完成考核指标而虚增收入11.47亿;2016年2月,康华农业拟通过重大资产重组方案借壳步森股份上市,却被暴连续三年财务造假,虚增资产15亿等等。大量严重的财务造假案和相关的审计失败案例的暴露不但使各方面的利益相关者产生了资本的损伤,也动摇了资本流入的信心,严重扰乱了资本市场的秩序,并且,对负责进行财务报表审计的注册会计师行业的信誉也产生了严重的负面影响。一方面,注册会计师因为审计风险的持续上升、审计诉讼案例的不断增多而陷入了执业困境。另一方面,频频发生的财务报表舞弊案也使得更多的投资者对社会审计的独立性和可靠性产生了怀疑,注册会计师应有的职业形象遭到了破坏。本文结合了系统分析法和案例分析法这两种研究方法,从立信对QZ公司的审计失败案例的背景入手,着重研究注册会计师在对QZ公司开展财务报表审计的过程中出现的问题以及相关审计失败原因,即高额的审计费用影响了注册会计师的独立性,注册会计师也没有匹配足够的专业胜任能力和应有的关注,会计师事务所的审计质量控制方法存在缺陷,以及整个资本市场的违法成本低、违法惩戒力度小等。并且对以上原因提出了有针对性的防范策略,即加强职业道德的约束,如保持注册会计师的独立性、提高注册会计师的专业胜任能力和应有的关注;加强会计师事务所审计质量控制水平;完善市场的监管功能。本文研究的意义在于,从注册会计师的角度出发,通过对QZ公司审计失败的案例进行剖析,探究审计人员执业过程中发生的问题及原因,并对此提出了具体的防范措施和建议,为防止今后类似案例的发生提供帮助。
[Abstract]:In recent years, the financial fraud cases of listed companies have occurred one after another, and the nature is getting more and more serious. In November 2015, Sinovel Wind Power was fined by the Securities Regulatory Commission for 270 million false results.The company's sponsorship business was suspended for three months; in January 2016, the company announced in a public announcement that it had increased its earnings by 1.147 billion in 2014 to meet its assessment targets; and in February 2016,Kanghua Agriculture to be listed through a major asset restructuring plan, but has been three consecutive years of financial fraud, false increase in assets 1.5 billion and so on.The exposure of a large number of serious financial fraud cases and related audit failure cases has not only damaged the capital of various stakeholders, but also shaken the confidence of capital inflow, seriously disturbed the order of the capital market, and seriously disturbed the order of the capital market.The reputation of CPA, which is responsible for the audit of financial statements, also has a serious negative impact.On the one hand, CPA is in a difficult position because of the rising of audit risk and the increasing of audit litigation cases.On the other hand, the frequent financial statements fraud cases also make more investors have doubts about the independence and reliability of social audit, and the professional image of CPA has been damaged.This paper combines the two research methods of system analysis and case analysis, starting with the background of the audit failure case of Lixin QZ Company.This paper focuses on the problems that appear in the process of the audit of the financial statements of QZ company and the reasons for the failure of the audit, that is, the high audit cost affects the independence of the certified public accountant.CPA does not match enough professional competence and due attention, the audit quality control method of accounting firm has defects, and the whole capital market has low illegal cost and little punishment.And to the above reasons put forward the targeted prevention strategy, that is, to strengthen the constraints of professional ethics, such as to maintain the independence of certified public accountants, to improve the professional competence of certified public accountants and due attention;Strengthen the audit quality control level of accounting firms and improve the regulatory function of the market.The significance of this study is that, from the point of view of CPA, through the analysis of the audit failure of QZ company, this paper explores the problems and causes in the process of auditors' practice, and puts forward some concrete preventive measures and suggestions.To help prevent similar cases in the future.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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