上市公司为何多年出现审计失败——基于航天通信的案例分析

发布时间：2018-05-01 21:20

本文选题：上市公司 + 审计失败　；参考：《会计之友》2017年05期

【摘要】：近年来,一些上市公司频频出现违规行为,而在审计报告上却并没有体现,审计失败问题屡屡发生,审计质量堪忧。这种情况甚至在由知名会计师事务所审计的大型上市公司中也不例外。这严重破坏了资本市场的资源配置机制,损害了广大投资者的利益。选取航天通信公司作为研究案例,从审计主体和审计客体两个角度,探究高素质的会计师事务所在审计高素质公司后仍多年出现审计失败的原因,并据此提出治理审计失败的对策。最后发现高素质的审计人员在自身能力没有问题的情况下,很可能因为审计失败成本低下、竞争激烈等原因而选择与公司合谋,最终导致审计失败。因此,需要在内部加强公司治理、在外部增强监管以提高审计质量,从而推动我国证券市场的良性发展。
[Abstract]:In recent years, some listed companies frequently break the rules, but the audit report is not reflected. The audit failure occurs frequently, and the quality of audit is worrying. This situation is no exception even among large listed companies audited by well-known accounting firms. This seriously undermines the capital market's resource allocation mechanism, damaging the interests of the majority of investors. From the angle of audit subject and audit object, this paper selects aerospace communication company as a case to explore the causes of audit failure of high-quality accounting firm after auditing high quality company for many years. And accordingly puts forward the countermeasure that manages audit failure. Finally, it is found that the high-quality auditors, without any problems in their own ability, are likely to collude with the company because of the low cost of audit failure and fierce competition, which will lead to the audit failure. Therefore, it is necessary to strengthen the internal corporate governance and external supervision to improve the audit quality, thus promoting the benign development of China's securities market.
【作者单位】：上海大学管理学院;
【分类号】：F239.43

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