LAD会计师事务所审计失败案例研究

发布时间：2018-06-03 14:33

本文选题：审计失败 + 审计质量控制研究　；参考：《辽宁大学》2017年硕士论文

【摘要】：随着我国资本市场的迅猛发展,作为资本市场的监督服务机构--会计师事务所越发受到社会的广泛关注。社会公众对于事务所审计质量要求也越来越高,然而近年来层出不穷的会计师事务所审计失败案例频发。虽然会计师事务所受到了相应的惩罚,但是同时事务所的社会公信力受到了广泛质疑。近年来我国审计恒业蓬勃发展,大型事务所通过吸收合并不断壮大,但是整合过程中出现的审计程序执行不到位、质量控制复核程序不完整、注册会计师审计独立性不严谨、职业人员素质偏低等问题凸显,这些问题的存在对本土会计师事务所审计质量的提高与事务所的长远发展造成了阻碍,从而响到整个我国审计行业的长远发展。当下建立起统筹全面的事务所审计质量控制监督体系,是提高会计师事务所审计质量、避免审计失败发生的关键。本文以LAD会计师事务所被行政处罚案例为研究对象,从LAD会计师事务所的自身情况和特点出发,采用规范分析法、文献研究法、案例分析法,对LAD会计师事务所审计失败发生原因以及现行所内审计质量控制系统的不足进行了深入分析,针对性的在业务承接、业务执行、人力资源方面等的主要方面进行有针对性的分析,发现审计失败发生的根源,实现关键节点的把控,以加强事务所内部质量控制管理为基本层面,结合PDCA循环、过程质量控制及事务所内部控制管理理论,针对性在业务承接、业务执行、人员招聘、社会外部环境等方面提出审计质量控制体系的完善建议。从而达到提高所内审计质量,避免审计失败案例的再次发生,从而对实现事务所行业的健康长远发展做出些许的贡献。
[Abstract]:With the rapid development of the capital market in China, the accounting firm, as the supervision service organization of the capital market, has been paid more and more attention by the society. The public demands the audit quality of the firm more and more, but in recent years, the audit failure cases of accounting firms occur frequently. Although the accounting firm has been punished, but at the same time the public credibility of the firm has been widely questioned. In recent years, China's auditing industry has developed vigorously, and large firms have been growing through absorption and merger. However, the audit procedures that appear in the process of integration are not in place, the quality control review procedures are incomplete, and the audit independence of certified public accountants is not rigorous. The existence of these problems has hindered the improvement of audit quality of local accounting firms and the long-term development of the firms, thus affecting the long-term development of the audit industry in China. To establish an overall audit quality control and supervision system is the key to improve audit quality and avoid audit failure. This paper takes the case of administrative punishment of LAD accounting firm as the research object, proceeds from the LAD accounting firm's own situation and characteristic, adopts the standard analysis method, the literature research method, the case analysis method. The causes of audit failure of LAD accounting firm and the deficiencies of the current audit quality control system in the institute are deeply analyzed. This paper analyzes the main aspects of human resources, finds out the root of audit failure, realizes the control of key nodes, and takes strengthening the internal quality control management of the firm as the basic level, combined with the PDCA cycle. The theory of process quality control and internal control management of the firm puts forward some suggestions on how to perfect the audit quality control system in the aspects of business undertaking, business execution, personnel recruitment, social external environment, and so on. In order to improve the audit quality, to avoid the recurrence of audit failure cases, and thus to achieve a healthy long-term development of the firm industry to make some contributions.
【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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