利安达对华锐风电审计失败案例研究
发布时间：2018-10-11 18:18
【摘要】：股份公司的出现伴随着所有权与经营权相分离的现象,经理人不但要定期把经营情况向大股东汇报,还要同时对市场上广大财务报表使用者负责。审计的出现可以在一定程度上解决两权分离的弊端,但是由于审计人员在审计过程中存在种种问题,对使用审计结果的个体产生了危害,不利于维持市场的稳定运转,降低了会计师事务所以及CPA在社会中的地位和声誉,公信力下降。从证监会的处罚公告来看,审计问题特别是审计失败近年来频频发生,找出会计师事务所以及CPA在审计工作中的疏漏,减少审计失败的发生,以恢复投资者对市场的信心刻不容缓。本文首先介绍了研究背景、研究意义,并归纳了国内外研究现状;其次阐述了三个基本理论即委托代理理论、交易成本理论、舞弊三角理论及审计失败的界定;再次对我国证监会予以处罚的会计师事务所进行了归纳汇总,分析被处罚的原因;然后结合利安达对华锐风电的审计案例,从证监会的处罚公告入手,分析公司的舞弊手段和方式,同时分析利安达在审计过程中的不恰当态度和行为,并基于此归纳事务所和CPA没能按照审计准则完成审计的原因;最后提出防范审计失败的建议。通过对利安达在审计的过程当中存在的违规行为进行分析研究,为CPA行业规范审计行为和应特别注意的事项提供了借鉴。对CPA纠错、防弊、增加社会声誉和公信力具有重要意义。
[Abstract]:The appearance of joint-stock company is accompanied by the separation of ownership and management right. Managers should not only report to the major shareholders regularly, but also be responsible to the users of the financial statements in the market at the same time. The appearance of audit can solve the drawback of separation of two powers to some extent. However, due to the various problems of auditors in the audit process, it is harmful to the individual who uses the audit results, which is not conducive to maintaining the stable operation of the market. It reduces the status and reputation of accounting firms and CPA in society, and reduces credibility. Judging from the CSRC's punishment announcement, audit problems, especially audit failures, have occurred frequently in recent years. Find out the omissions of accounting firms and CPA in auditing work, and reduce the occurrence of audit failures. In order to restore investor confidence in the market without delay. This paper first introduces the research background, significance, and summarizes the current research situation at home and abroad, and then expounds three basic theories, namely, principal-agent theory, transaction cost theory, fraud triangle theory and the definition of audit failure. Again, the accounting firms punished by the CSRC are summarized and summarized, and the reasons for the punishment are analyzed. Then, based on the audit case of Sinovel wind power in Lida, starting with the CSRC's notice of punishment, At the same time, it analyzes the improper attitude and behavior of Lida in the audit process, and concludes the reasons why the firm and CPA failed to complete the audit in accordance with the audit standards. Finally, the paper puts forward some suggestions to prevent audit failure. Through the analysis and study of the irregularities in the auditing process of Lida, this paper provides a reference for the CPA industry to standardize the auditing behavior and the matters that should be paid special attention to. It is of great significance to correct CPA errors, prevent malpractices and increase social reputation and credibility.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
本文编号：2264789
[Abstract]:The appearance of joint-stock company is accompanied by the separation of ownership and management right. Managers should not only report to the major shareholders regularly, but also be responsible to the users of the financial statements in the market at the same time. The appearance of audit can solve the drawback of separation of two powers to some extent. However, due to the various problems of auditors in the audit process, it is harmful to the individual who uses the audit results, which is not conducive to maintaining the stable operation of the market. It reduces the status and reputation of accounting firms and CPA in society, and reduces credibility. Judging from the CSRC's punishment announcement, audit problems, especially audit failures, have occurred frequently in recent years. Find out the omissions of accounting firms and CPA in auditing work, and reduce the occurrence of audit failures. In order to restore investor confidence in the market without delay. This paper first introduces the research background, significance, and summarizes the current research situation at home and abroad, and then expounds three basic theories, namely, principal-agent theory, transaction cost theory, fraud triangle theory and the definition of audit failure. Again, the accounting firms punished by the CSRC are summarized and summarized, and the reasons for the punishment are analyzed. Then, based on the audit case of Sinovel wind power in Lida, starting with the CSRC's notice of punishment, At the same time, it analyzes the improper attitude and behavior of Lida in the audit process, and concludes the reasons why the firm and CPA failed to complete the audit in accordance with the audit standards. Finally, the paper puts forward some suggestions to prevent audit failure. Through the analysis and study of the irregularities in the auditing process of Lida, this paper provides a reference for the CPA industry to standardize the auditing behavior and the matters that should be paid special attention to. It is of great significance to correct CPA errors, prevent malpractices and increase social reputation and credibility.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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