亚太实业审计失败案例研究

发布时间：2018-06-02 15:39

本文选题：财务舞弊 + 审计质量　；参考：《安徽工业大学》2017年硕士论文

【摘要】：随着我国资本市场的不断发展,财务信息的重要性也愈发突出。然而,观察我国资本市场,我们不难发现,作为财务信息审核者的审计却越来越难以发挥其应有的功能,而财务信息无法公正地将企业真实的财务与经营情况体现出来最终会导致投资者利益收到损失。因此,通过提高审计质量,减少审计失败来治理上市公司财务报告舞弊的问题具有十分重要的现实意义。海南亚太实业通过连续五年的虚假披露,粉饰自身报表,暂时逃脱了被“ST”的惩罚,而作为财务信息审核者的瑞华会计师事务所却在这一过程中没有任何作为,这一案件作为审计失败的典型案例,从各个角度反映了我国目前在治理审计失败方面的各种缺陷与不足。本文首先对此案例的审计失败经过予以整理,通过结合行业背景与企业内控,对案例背景和财务数据的进行梳理,从实务角度出发,探讨审计失败的具体表现与改进措施;随后从会计师事务所、企业以及市场大环境三个角度出发,分类归纳事务所审计失败的相关原因,并对审计失败产生的影响予以说明;最后在此次审计失败的原因基础上,得从事务所,企业及市场大环境三个方面提出提高审计质量的对策,希望在此类财务舞弊事件中为保护投资者利益、维护市场公平提供有益的借鉴和参考,促进我国资本市场更加健康有序地发展。
[Abstract]:With the development of capital market in China, the importance of financial information is becoming more and more prominent. However, if we look at our capital market, it is not difficult to find that auditing as a financial information auditor is becoming more and more difficult to play its proper function. But the financial information can not fairly reflect the real financial and business situation of the enterprise will eventually lead to the loss of the interests of investors. Therefore, it is of great practical significance to improve the audit quality and reduce the audit failure to deal with the problem of financial reporting fraud of listed companies. Through five consecutive years of false disclosure and whitewashing of its own statements, Hainan Asia Pacific Industries has temporarily escaped being punished by "St", while the accounting firm Ruihua, as the auditor of financial information, has done nothing in this process. As a typical case of audit failure, this case reflects the defects and deficiencies in governance of audit failure in China from various angles. Firstly, this paper collates the audit failure of this case, through combining the industry background and enterprise internal control, combing the case background and financial data, from the practical point of view, discusses the specific performance of audit failure and improvement measures; Then, from three angles of accounting firm, enterprise and market environment, the paper classifies and concludes the related reasons of audit failure, and explains the impact of audit failure. Finally, on the basis of the reasons of audit failure, From three aspects of firm, enterprise and market environment, we should put forward some countermeasures to improve the audit quality, hoping to provide useful reference and reference for protecting investors' interests and maintaining market fairness in this kind of financial fraud. To promote the healthy and orderly development of China's capital market.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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