立信会计师事务所对上海大智慧审计失败分析

发布时间：2018-07-05 17:15

本文选题：会计师事务所 + 财务舞弊　；参考：《湘潭大学》2017年硕士论文

【摘要】：我国于1981年恢复了注册会计师制度,至今注册会计师审计已经发展了30多年,在此过程中,注册会计师审计持续快速发展,提高了市场经济控制机制效率,使市场经济可以有效运转。但这些年市场飞速变化,人们对审计需求日益增加,对会计信息的质量更加重视,审计风险不断提升,审计者面临的诉讼也不断增加。越来越多审计案例受到中国证监会处罚,审计行业在公众中的信赖度急剧下降,严重影响审计行业的声誉,因此降低审计风险,防范审计失败尤为重要。本文从研究的背景意义着手,采用文献分析法,案例研究法,选取引发广大投资者关注的上海大智慧审计案例进行具体分析,从问题到对策,总结出导致审计失败的原因有以下几点:未按要求执行所需的审计程序,审计者未保持足够的职业怀疑,审计机构质量控制执行不到位,审计者独立性缺失,审计环境不完善等。同时根据现代风险导向审计理论,提出防范审计失败的具体对策:增强审计人员专业胜任能力,重视收入舞弊,具备足够的职业怀疑态度,强化事务所质量控制执行力度,提高审计独立性,完善资本市场法律规范。本文的研究价值在于,通过一系列的分析,可以为审计机构和审计者进行审计实务操作提供更好的指导,尽可能的将审计机构承受风险的能力有所提升,进一步严格规范审计者的行为,从而避免在执行全面审计过程中,因审计者未按照相关准则进行审计程序、未保持应有的职业谨慎和职业怀疑态度等原因,最终出具错误的审计报告,造成审计失败。让企业的发展可以有序进行,为经济社会的全局发展提供更为优质的服务,我国审计行业的发展可以得到理论和实践依据。
[Abstract]:China resumed the CPA system in 1981, and the CPA audit has been developed for more than 30 years. In the process, the CPA audit has been developing rapidly and has improved the efficiency of the market economy control mechanism. Make the market economy work effectively. However, with the rapid changes of the market, people pay more attention to the quality of accounting information, the audit risk is increasing, and the litigation of auditors is also increasing. More and more audit cases are penalized by CSRC, and the credibility of audit industry in the public drops sharply, which seriously affects the reputation of audit industry, so it is very important to reduce audit risk and prevent audit failure. This paper starts from the background significance of the research, adopts the literature analysis method, the case study method, selects the Shanghai big wisdom audit case which causes the general investor attention to carry on the concrete analysis, from the question to the countermeasure, The reasons for the audit failure are summarized as follows: the required audit procedures were not carried out as required, the auditors did not maintain sufficient professional suspicion, the quality control of the audit institutions was not implemented in place, and the auditors' independence was lacking. The audit environment is not perfect and so on. At the same time, according to the modern risk-based audit theory, the paper puts forward the concrete countermeasures to prevent audit failure: strengthening the professional competence of auditors, paying attention to income fraud, having enough professional scepticism, strengthening the enforcement of firm quality control. We will improve the audit independence and improve the legal norms of the capital market. The research value of this paper is that through a series of analysis, it can provide better guidance for audit institutions and auditors to conduct audit practice, and improve the ability of audit institutions to bear risks as much as possible. To further strictly regulate the behavior of auditors, so as to avoid the reasons such as failure of auditors to conduct audit procedures in accordance with relevant standards, failure to maintain due professional caution and professional scepticism during the implementation of the comprehensive audit process, The final issue of the wrong audit report, resulting in audit failure. So that the development of enterprises can be carried out in an orderly manner, and provide a more high-quality service for the overall development of the economy and society, and the development of the audit industry in China can be based on theory and practice.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

【参考文献】