本文選題：審計(jì)失敗　切入點(diǎn)：專(zhuān)業(yè)勝任能力　出處：《東華大學(xué)》2017年碩士論文

【摘要】：審計(jì)作為外部公司治理機(jī)制之一,能夠提高財(cái)務(wù)報(bào)告信息的真實(shí)性和公允性。審計(jì)質(zhì)量是審計(jì)工作的靈魂,對(duì)于客戶而言,高質(zhì)量的審計(jì)服務(wù)能夠滿足客戶要求并使客戶滿意,同時(shí)在保證財(cái)務(wù)報(bào)告披露質(zhì)量和維護(hù)健康有序的市場(chǎng)經(jīng)濟(jì)的發(fā)展上具有非常重要的作用。對(duì)于事務(wù)所本身而言,高質(zhì)量的審計(jì)服務(wù)可以提高其獨(dú)立性并可以借此提高聲譽(yù),從而拓展相關(guān)業(yè)務(wù)并提高經(jīng)濟(jì)效益。自注冊(cè)會(huì)計(jì)師行業(yè)恢復(fù)重建以來(lái),我國(guó)獨(dú)立審計(jì)行業(yè)發(fā)展迅速,在市場(chǎng)經(jīng)濟(jì)中扮演重要角色。然而,遺憾的是,資本市場(chǎng)中財(cái)務(wù)舞弊事件頻發(fā),審計(jì)失敗時(shí)有發(fā)生,據(jù)統(tǒng)計(jì),2011年至目前,證監(jiān)會(huì)對(duì)發(fā)生審計(jì)失敗的會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師開(kāi)出行政罰單共36例,明確涉及到27家會(huì)計(jì)師事務(wù)所和68名注冊(cè)會(huì)計(jì)師,審計(jì)失敗事件頻發(fā)。這讓我們不得不深思以下問(wèn)題:作為經(jīng)濟(jì)警察的會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師為什么沒(méi)有發(fā)揮該有的監(jiān)督作用?什么原因?qū)е聦徲?jì)失敗?審計(jì)失敗給會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師帶來(lái)經(jīng)濟(jì)后果了嗎?本文基于利安達(dá)2009-2015年間四次審計(jì)失敗案例分析,通過(guò)文獻(xiàn)研究和案例研究以及歸納分析相結(jié)合的方法,在參考國(guó)內(nèi)外學(xué)者研究結(jié)果的基礎(chǔ)上,通過(guò)收集2009-2015年證監(jiān)會(huì)對(duì)利安達(dá)會(huì)計(jì)師事務(wù)所的處罰公告,從專(zhuān)業(yè)勝任能力和獨(dú)立性兩個(gè)角度來(lái)分析審計(jì)失敗的原因,同時(shí)結(jié)合我國(guó)政府審計(jì)監(jiān)管的現(xiàn)有模式,從審計(jì)客戶數(shù)量、審計(jì)收費(fèi)、審計(jì)質(zhì)量等多個(gè)角度來(lái)分析審計(jì)失敗對(duì)利安達(dá)會(huì)計(jì)師事務(wù)所的影響以及審計(jì)失敗給其帶來(lái)的后果。研究發(fā)現(xiàn),利安達(dá)會(huì)計(jì)師事務(wù)所審計(jì)失敗除了上市公司提供虛假財(cái)務(wù)信息、內(nèi)部控制機(jī)制不完善、關(guān)于審計(jì)方面的相關(guān)法律法規(guī)不健全等原因外,主要是其審計(jì)質(zhì)量低下造成的,而審計(jì)質(zhì)量低下又是由于會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師缺乏獨(dú)立性,即其和審計(jì)客戶之間產(chǎn)生了經(jīng)濟(jì)依賴性。另外我們從審計(jì)失敗對(duì)利安達(dá)會(huì)計(jì)師事務(wù)所影響的分析可知審計(jì)失敗后證監(jiān)會(huì)對(duì)其處罰是有一定效果的,但效果不明顯,即沒(méi)有明顯提高利安達(dá)會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量。以上研究可以為會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師提供相關(guān)的經(jīng)驗(yàn)和教訓(xùn)以及對(duì)注冊(cè)會(huì)計(jì)師在以后的審計(jì)工作中提高審計(jì)質(zhì)量具有實(shí)踐指導(dǎo)意義。同時(shí)也為證監(jiān)會(huì)提高監(jiān)管能力并完善監(jiān)管方式提供了一定的借鑒經(jīng)驗(yàn)。
[Abstract]:As one of the external corporate governance mechanisms, audit can improve the authenticity and fairness of financial report information.Audit quality is the soul of audit work, for customers, high-quality audit services can meet customer requirements and make customers satisfied.At the same time, it plays a very important role in ensuring the quality of financial report disclosure and maintaining the development of healthy and orderly market economy.For the firm itself, high quality audit services can enhance its independence and reputation, thereby expanding related business and increasing economic efficiency.Since the recovery and reconstruction of CPA industry, independent audit industry in China has developed rapidly and played an important role in the market economy.Unfortunately, however, financial fraud occurs frequently in the capital market, and audit failures occur from time to time. According to statistics, from 2011 to now, the CSRC has issued 36 administrative fines to accounting firms and certified accountants who failed in their audits.Specifically involving 27 accounting firms and 68 certified public accountants, audit failures occur frequently.This leads us to ponder over the following questions: why are accounting firms and certified public accountants as economic police not playing their supervisory role?What causes the audit to fail?Did the audit failure bring economic consequences to the accounting firms and certified public accountants?Based on the analysis of four audit failure cases between 2009 and 2015, this paper combines literature research, case study and inductive analysis, on the basis of referring to the research results of scholars at home and abroad.Through collecting the punishment announcement of Lega accounting firm from 2009 to 2015, this paper analyzes the causes of audit failure from the angle of professional competence and independence. At the same time, combined with the existing mode of audit supervision in our country, the number of audit clients is analyzed.This paper analyzes the impact of audit failure on Lida accounting firm and the consequences of audit failure from many angles such as audit fees and audit quality.It is found that the audit failure of Lida accounting firm is due to the false financial information provided by listed companies, the imperfect internal control mechanism, the imperfect laws and regulations related to audit, and so on.It is mainly caused by the low audit quality, which is caused by the lack of independence between the accounting firm and the certified public accountant, that is, the economic dependence between them and the audit clients.In addition, from the analysis of the impact of audit failure on Lida accounting firm, we can see that the CSRC has certain effect on the punishment after audit failure, but the effect is not obvious, that is, the audit quality of Lida accounting firm has not been improved obviously.The above research can provide relevant experiences and lessons for accounting firms and certified public accountants, as well as practical guidance for CPA to improve the audit quality in the future audit work.At the same time, it also provides some experience for CSRC to improve its supervisory ability.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.4

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