發(fā)布時間：2018-04-25 02:33

  本文選題：IPO審計失敗 + 會計師事務(wù)所��； 參考：《吉林財經(jīng)大學》2017年碩士論文

【摘要】：隨著我國資本市場的發(fā)展,會計師事務(wù)所行業(yè)得到了迅速的擴張,使該行業(yè)的競爭日益激烈,從而導致一些會計師事務(wù)所為了盲目擴張而喪失了審計風險控制體系的有效性。而近幾年來,通過IPO上市的企業(yè)越來越多,有的企業(yè)不能達到上市資格,從而進行了虛增資產(chǎn)、虛構(gòu)利潤、偽造財務(wù)報表等違法行為,而作為接受IPO審計委托的某些會計師事務(wù)所,由于沒有科學、完善的審計風險控制體系,未能發(fā)現(xiàn)這些違法行為,從而導致了IPO審計失敗,不僅對社會造成了惡劣的影響,也對廣大投資者造成了巨大的損失。本文以PC會計師事務(wù)所(以下簡稱PC所)為主體,通過對其接受勤上光電IPO審計項目的業(yè)務(wù)承接、審計執(zhí)行和審計完成三個階段的分析,得出PC所的審計風險控制體系存在一定的問題。而正是這些體系中所存在的問題,導致了PC所審計風險控制體系未能就勤上光電IPO項目中的審計風險實施有效的控制,從而致使勤上光電IPO審計失敗。為了避免IPO審計失敗再次發(fā)生,本文在PC所現(xiàn)有的控制體系基礎(chǔ)上設(shè)計了一套更為科學完善的審計風險控制體系,將審計流程分成了業(yè)務(wù)承接,審計計劃,審計實施,審計報告四個階段,并且對每個階段的工作流程都進行了改善,使得在每一個審計階段都可以有效的控制審計風險。同時本文也提出了建立員工管理系統(tǒng),加強審計人員道德建設(shè)、執(zhí)業(yè)能力和職業(yè)懷疑態(tài)度的建議,以此達到使會計師事務(wù)所有效控制審計風險的目的。
[Abstract]:With the development of the capital market in China, the accounting firm industry has been expanding rapidly, which makes the competition of the accounting firm increasingly fierce, which leads to the loss of the effectiveness of the audit risk control system for the blind expansion of some accounting firms. In recent years, more and more enterprises have gone public through IPO, and some enterprises have failed to meet the listing qualification, thus committing illegal acts such as inflating assets, fabricating profits, falsifying financial statements, and so on. However, as some accounting firms entrusted by IPO audit, because of the lack of scientific and perfect audit risk control system, they failed to find these illegal acts, which led to the failure of IPO audit, which not only had a bad effect on the society, but also had a bad effect on the society. Also to the vast number of investors caused huge losses. This paper takes PC accounting firm (hereinafter referred to as PC Institute) as the main body, through the analysis of the three stages of the business undertaking, audit execution and audit completion of the photoelectricity IPO audit project. It is concluded that there are some problems in the audit risk control system of PC Institute. But it is the problems in these systems that lead to the failure of the audit risk control system of PC institute audit, which can not effectively control the audit risk in the photoelectric IPO project, and thus lead to the failure of the photoelectric IPO audit in the field. In order to avoid the failure of IPO audit, this paper designs a more scientific and perfect audit risk control system based on the existing control system of PC Institute, which divides the audit process into business undertaking, audit plan and audit implementation. The audit report has four stages and the workflow of each stage is improved so that the audit risk can be effectively controlled in each stage. At the same time, this paper also puts forward the suggestion of establishing employee management system, strengthening auditors' moral construction, practicing ability and professional scepticism, in order to make accounting firm control audit risk effectively.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4;F426.6

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本文編號：1799389