欣泰电气IPO审计失败的案例研究

发布时间：2018-11-07 10:33

【摘要】：21世纪以来,随着我国资本市场的超速发展和不断完善,越来越多的企业希望通过上市这种成本较低的手段来获得融资和更好的发展机会。但是在我国资本市场中,上市资格一直都是为各方所睥睨的稀缺资源,不免会通过IPO舞弊粉饰财务报表和拔高财务数据使公司达到上市的目标。这一系列的IPO财务舞弊案件给资本市场的健康持续发展带来了巨大的负面影响,极大的打击投资者的信心。不单如此,这也给为IPO企业提供上市审计服务的会计师事务所带来了巨大冲击。众所周知,2013年,证监会启动了对上市公司历史上最严格的财务审查,很多涉案的中介公司都被处以颇为严厉的处罚,越来越多的学者和专家开始关注如何发现IPO企业的财务舞弊迹象,从而控制审计风险,避免审计失败。本文运用规范分析法和案例分析法,结合我国企业IPO过程中的审计失败问题,分析了近年来我国IPO审计失败现状,总结了IPO企业财务舞弊动机和IPO审计的特点。选取“欣泰电气”为案例,通过对其IPO审计的研究和分析,探究其审计失败的原因和各方责任,据此讨论防范审计失败的措施。第一章为绪论。介绍了本文的研究背景和研究意义,国内外研究现状,研究内容,研究方法和创新点,并且附上研究技术路线图。第二章在界定了审计失败和审计风险的相关概念的基础上,阐述我国IPO审计的特点和IPO企业财务舞弊的动机。除此之外,通过总结归纳近年来十家IPO企业的审计失败案例,简要介绍我国企业IPO审计失败的现状。第三章重点关注2016年被查出的“欣泰电气”审计失败案例,介绍其案例基本情况,揭露其财务信息中的问题和监管机构的处罚决定。第四章具体分析“欣泰电气”审计中的财务舞弊手段和被审单位的内部控制缺陷,对其中的审计风险、审查漏洞、地方政府保护主义、合谋可能性和注册会计师审计过程中的疏漏与审计职业道德与素养进行详细剖析,试图从中找出造成审计失败的原因。第五章是本文最后一章,笔者基于“欣泰电气”案例,分别从会计师事务所执业质量控制、被审单位内部控制、监管制度保障、其他四方面为防范审计失败提出建议。
[Abstract]:Since the 21st century, with the rapid development and continuous improvement of China's capital market, more and more enterprises hope to obtain financing and better development opportunities through the low cost means of listing. However, in the capital market of our country, the qualification of listing is always a scarce resource which is shunned by all sides. It is inevitable to make the company achieve the goal of listing through IPO fraud and whitewashing of financial statements and exaltation of financial data. This series of IPO financial fraud cases to the healthy and sustainable development of the capital market has brought a huge negative impact, greatly hit the confidence of investors. Not only this, this also to provide the IPO enterprise listed the audit service the accountant firm to bring the huge impact. As we all know, in 2013, the CSRC initiated the most stringent financial review of listed companies in history, and many of the intermediary companies involved were subject to rather severe penalties. More and more scholars and experts begin to pay attention to how to find the signs of financial fraud in IPO enterprises, so as to control audit risk and avoid audit failure. This paper analyzes the current situation of IPO audit failure in China in recent years and summarizes the motivation of financial fraud in IPO enterprises and the characteristics of IPO audit by means of normative analysis and case analysis combined with the audit failure in the process of IPO in Chinese enterprises. This paper selects Xintai Electric as an example, through the research and analysis of its IPO audit, probes into the reasons of audit failure and the responsibility of all parties, and discusses the measures to prevent audit failure. The first chapter is the introduction. This paper introduces the research background and significance, the current research situation, the research content, the research methods and the innovation points at home and abroad, and appends the research technology roadmap. On the basis of defining the concepts of audit failure and audit risk, the second chapter expounds the characteristics of IPO audit in China and the motivation of financial fraud in IPO enterprises. In addition, by summing up the audit failure cases of ten IPO enterprises in recent years, this paper briefly introduces the current situation of IPO audit failure in Chinese enterprises. The third chapter focuses on the audit failure case of Xintai Electric which was detected in 2016, introduces the basic situation of its case, exposes the problems in its financial information and the punishment decision of the regulator. The fourth chapter analyzes the financial fraud and internal control defects in Xintai Electric audit, including audit risk, audit loophole, local government protectionism. The possibility of collusion, the omissions in the audit process of CPA and the audit professional ethics and quality are analyzed in detail, and the reasons for the audit failure are tried to be found out. The fifth chapter is the last chapter of this paper. Based on the case of Xintai Electric, the author puts forward some suggestions on how to prevent audit failure from the aspects of accounting firm's practice quality control, the internal control of the audited unit, the supervision system guarantee and the other four aspects.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F426.61

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