ZL会计师事务所对青鸟华光的非公允关联交易审计失败问题探讨

发布时间：2018-06-27 14:51

本文选题：会计师事务所 + 注册会计师　；参考：《江西财经大学》2017年硕士论文

【摘要】：随着我国现代企业所有权与经营权的日益分离,企业投资者与管理者之间存在着信息不对称,企业投资者为了确保其资产安全、了解企业的实际经营状况和监督管理者是否认真履行其受托责任,就会聘请独立的第三方对其经济活动的合规性、合法性、合理性和有效性,以及有关经济资料的真实性和公允性进行审查,并出具独立的意见报告。此时独立审计产生了,其是现代经济发展的产物,为现代经济发展做出了巨大贡献,也是市场经济监督体系不可或缺的一部分。但是由于各方面原因,注册会计师发表的审计意见不能真实、客观地反映企业的经营状况,就会产生审计失败。近年来,国内外发生的审计失败事件引人深思,如“安然”、“绿大地”等事件。审计失败不仅仅对公司投资者产生了危害,也对事务所及整个注册会计师行业都产生了巨大的伤害。审计失败往往与企业舞弊脱离不了关系,其中关联方交易审计更是审计失败发生的重灾区。2006年至2010年之间,被上交所、深交所、证监会、财政部公开处罚的上市公司舞弊案件,其中52%存在着隐瞒关联方交易,利用关联方进行非公允的业务活动的行为。关联交易舞弊不仅会损害中小投资者的利益,还会危害资本市场的健康发展。因此,关联方交易是注册会计师、相关监管部门重点关注的风险领域,也是上市公司内部管理体系中重点控制的地方。在实际工作中,注册会计师未能遵循审计准则、采用合理的审计程序识别出非公允关联交易、甚至于与企业同流合污,出具了无保留意见的审计报告,导致审计失败的产生。本文从ZL会计师事务所对青鸟华光非公允关联交易审计失败案例进行分析总结,主要内容分为五大部分:第一部分为引言,对研究背景及意义简要介绍,回顾相关研究现状;第二部分是对非公允关联交易及审计失败的相关理论概述;第三部分是结合青鸟华光的案例简述注册会计师的审计失败;第四部分是分析ZL会计师事务所审计失败原因,分别从注册会计师以及会计师事务所两个方面阐述;第五部分从注册会计师以及事务所角度提出防范审计失败,提高审计质量的建议与措施。本文主要采用了案例分析法,辅之以理论研究法,提出应充分运用舞弊导向审计模式、对关联方及其交易采取专门的审计程序与方法、建立事务所质量控制体系、增强自身独立性建设等方面防范审计失败。达到提升上市公司信息披露的透明度和财务信息的质量,维护证券市场的健康发展和市场经济的安全有序运行,促进整个注册会计师行业的持续健康发展。
[Abstract]:With the increasingly separation of ownership and management rights of modern enterprises in China, there is information asymmetry between enterprise investors and managers. In order to ensure the safety of their assets, enterprise investors, To understand the actual operating conditions of the enterprise and to supervise whether the managers seriously perform their fiduciary duties, they will hire independent third parties to comply with the rules, legitimacy, rationality and effectiveness of their economic activities, And the authenticity and fairness of the relevant economic information to be examined, and issued an independent opinion report. At this time, independent audit, which is the product of modern economic development, has made a great contribution to the development of modern economy, and is an indispensable part of the supervision system of market economy. However, due to various reasons, the audit opinions issued by CPA can not be true, objectively reflect the business situation of enterprises, will lead to audit failure. In recent years, audit failures at home and abroad are thought-provoking, such as Enron and Green Earth. Audit failure not only harms corporate investors, but also causes great harm to firms and the whole CPA industry. Audit failures often have nothing to do with corporate fraud, and the audit of related party transactions is the worst disaster area where audit failures occurred. Between 2006 and 2010, listed companies that were publicly punished by the Shanghai Stock Exchange, the Shenzhen Stock Exchange, the Securities Regulatory Commission, and the Ministry of Finance publicly punished the fraud cases. 52% of them have the behavior of concealing related party transactions and using related parties to carry out unfair business activities. Related party transaction fraud will not only harm the interests of small and medium-sized investors, but also endanger the healthy development of the capital market. Therefore, the related party transaction is the risk area which the CPA, the related regulatory department pays close attention to, also is the key control place in the listed company internal management system. In the actual work, the CPA failed to follow the auditing standards, used reasonable audit procedures to identify unfair related transactions, and even colluded with the enterprise, issued an unqualified audit report, resulting in audit failure. This paper analyzes and summarizes the audit failure cases of Qingyao Huaguang unfair related transactions from ZL Accounting firm. The main contents are divided into five parts: the first part is the introduction, a brief introduction to the research background and significance, and a review of the current research situation; The second part is an overview of the unfair related transactions and audit failure theory; the third part is to briefly describe the audit failure of CPA combined with the case of Qingyao Huaguang; the fourth part is to analyze the reasons for the audit failure of ZL accounting firm. The fifth part puts forward some suggestions and measures to prevent audit failure and improve audit quality from the angle of CPA and accounting firm. This article mainly adopts the case analysis method, auxiliary with the theory research method, proposes that we should make full use of the fraud-oriented audit mode, adopt the special audit procedure and method to the related party and its transaction, and establish the quality control system of the firm. Strengthen its own independence construction and other aspects to prevent audit failure. To improve the transparency of information disclosure and the quality of financial information of listed companies, to maintain the healthy development of the securities market and the safe and orderly operation of the market economy, and to promote the sustainable and healthy development of the whole CPA industry.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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