本文選題：審計(jì)失敗　切入點(diǎn)：獨(dú)立性　出處：《遼寧大學(xué)》2017年碩士論文

【摘要】：近年來(lái),上市公司財(cái)務(wù)舞弊的案例接連發(fā)生,且性質(zhì)越來(lái)越嚴(yán)重。2015年11月,華銳風(fēng)電因業(yè)績(jī)?cè)旒?.7億而受到證監(jiān)會(huì)處罰,并牽連利安達(dá)事務(wù)所的保薦業(yè)務(wù)被暫停3個(gè)月的執(zhí)業(yè)資格;2016年1月,太化股份發(fā)布公告承認(rèn)在2014年為完成考核指標(biāo)而虛增收入11.47億;2016年2月,康華農(nóng)業(yè)擬通過(guò)重大資產(chǎn)重組方案借殼步森股份上市,卻被暴連續(xù)三年財(cái)務(wù)造假,虛增資產(chǎn)15億等等。大量嚴(yán)重的財(cái)務(wù)造假案和相關(guān)的審計(jì)失敗案例的暴露不但使各方面的利益相關(guān)者產(chǎn)生了資本的損傷,也動(dòng)搖了資本流入的信心,嚴(yán)重?cái)_亂了資本市場(chǎng)的秩序,并且,對(duì)負(fù)責(zé)進(jìn)行財(cái)務(wù)報(bào)表審計(jì)的注冊(cè)會(huì)計(jì)師行業(yè)的信譽(yù)也產(chǎn)生了嚴(yán)重的負(fù)面影響。一方面,注冊(cè)會(huì)計(jì)師因?yàn)閷徲?jì)風(fēng)險(xiǎn)的持續(xù)上升、審計(jì)訴訟案例的不斷增多而陷入了執(zhí)業(yè)困境。另一方面,頻頻發(fā)生的財(cái)務(wù)報(bào)表舞弊案也使得更多的投資者對(duì)社會(huì)審計(jì)的獨(dú)立性和可靠性產(chǎn)生了懷疑,注冊(cè)會(huì)計(jì)師應(yīng)有的職業(yè)形象遭到了破壞。本文結(jié)合了系統(tǒng)分析法和案例分析法這兩種研究方法,從立信對(duì)QZ公司的審計(jì)失敗案例的背景入手,著重研究注冊(cè)會(huì)計(jì)師在對(duì)QZ公司開展財(cái)務(wù)報(bào)表審計(jì)的過(guò)程中出現(xiàn)的問(wèn)題以及相關(guān)審計(jì)失敗原因,即高額的審計(jì)費(fèi)用影響了注冊(cè)會(huì)計(jì)師的獨(dú)立性,注冊(cè)會(huì)計(jì)師也沒有匹配足夠的專業(yè)勝任能力和應(yīng)有的關(guān)注,會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量控制方法存在缺陷,以及整個(gè)資本市場(chǎng)的違法成本低、違法懲戒力度小等。并且對(duì)以上原因提出了有針對(duì)性的防范策略,即加強(qiáng)職業(yè)道德的約束,如保持注冊(cè)會(huì)計(jì)師的獨(dú)立性、提高注冊(cè)會(huì)計(jì)師的專業(yè)勝任能力和應(yīng)有的關(guān)注;加強(qiáng)會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制水平;完善市場(chǎng)的監(jiān)管功能。本文研究的意義在于,從注冊(cè)會(huì)計(jì)師的角度出發(fā),通過(guò)對(duì)QZ公司審計(jì)失敗的案例進(jìn)行剖析,探究審計(jì)人員執(zhí)業(yè)過(guò)程中發(fā)生的問(wèn)題及原因,并對(duì)此提出了具體的防范措施和建議,為防止今后類似案例的發(fā)生提供幫助。
[Abstract]:In recent years, the financial fraud cases of listed companies have occurred one after another, and the nature is getting more and more serious. In November 2015, Sinovel Wind Power was fined by the Securities Regulatory Commission for 270 million false results.The company's sponsorship business was suspended for three months; in January 2016, the company announced in a public announcement that it had increased its earnings by 1.147 billion in 2014 to meet its assessment targets; and in February 2016,Kanghua Agriculture to be listed through a major asset restructuring plan, but has been three consecutive years of financial fraud, false increase in assets 1.5 billion and so on.The exposure of a large number of serious financial fraud cases and related audit failure cases has not only damaged the capital of various stakeholders, but also shaken the confidence of capital inflow, seriously disturbed the order of the capital market, and seriously disturbed the order of the capital market.The reputation of CPA, which is responsible for the audit of financial statements, also has a serious negative impact.On the one hand, CPA is in a difficult position because of the rising of audit risk and the increasing of audit litigation cases.On the other hand, the frequent financial statements fraud cases also make more investors have doubts about the independence and reliability of social audit, and the professional image of CPA has been damaged.This paper combines the two research methods of system analysis and case analysis, starting with the background of the audit failure case of Lixin QZ Company.This paper focuses on the problems that appear in the process of the audit of the financial statements of QZ company and the reasons for the failure of the audit, that is, the high audit cost affects the independence of the certified public accountant.CPA does not match enough professional competence and due attention, the audit quality control method of accounting firm has defects, and the whole capital market has low illegal cost and little punishment.And to the above reasons put forward the targeted prevention strategy, that is, to strengthen the constraints of professional ethics, such as to maintain the independence of certified public accountants, to improve the professional competence of certified public accountants and due attention;Strengthen the audit quality control level of accounting firms and improve the regulatory function of the market.The significance of this study is that, from the point of view of CPA, through the analysis of the audit failure of QZ company, this paper explores the problems and causes in the process of auditors' practice, and puts forward some concrete preventive measures and suggestions.To help prevent similar cases in the future.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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