本文選題：南紡股份 + 審計(jì)失敗��； 參考：《江西財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：審計(jì)失敗指的是在審計(jì)的過(guò)程中,注冊(cè)會(huì)計(jì)師沒(méi)有遵守會(huì)計(jì)職業(yè)道德和審計(jì)準(zhǔn)則,出具了不公允的審計(jì)報(bào)告,這個(gè)審計(jì)意見(jiàn)未能公正的說(shuō)明企業(yè)原本的財(cái)務(wù)情況。如果會(huì)計(jì)師未遵循審計(jì)準(zhǔn)則出具了不公允的審計(jì)意見(jiàn),會(huì)對(duì)被審計(jì)單位的投資者,事務(wù)所以及注冊(cè)會(huì)計(jì)師本身帶來(lái)風(fēng)險(xiǎn)和損失。本文首先對(duì)審計(jì)失敗的相關(guān)理論和審計(jì)失敗的原因影響進(jìn)行文獻(xiàn)綜述,采用文獻(xiàn)歸納與案例研究相結(jié)合的方法進(jìn)行案例分析,結(jié)合南京立信永華會(huì)計(jì)師事務(wù)所對(duì)南紡股份公司審計(jì)失敗的具體表現(xiàn),對(duì)審計(jì)失敗的原因從內(nèi)部原因和外部環(huán)境進(jìn)行了深層次的分析,之后再結(jié)合審計(jì)失敗的影響分析,據(jù)此得出審計(jì)失敗相應(yīng)的結(jié)論和啟示,提出預(yù)防審計(jì)失敗的相關(guān)建議,期望審計(jì)行業(yè)得以健康穩(wěn)定的發(fā)展。本文開(kāi)篇是引言,相關(guān)理論闡述在第二章,從審計(jì)失敗的原因和影響方面進(jìn)行了理論概述,第三章主要是南京立信永華會(huì)計(jì)師事務(wù)所和南紡股份公司的簡(jiǎn)介,以及審計(jì)失敗的主要表現(xiàn)情況,第四章主要分析了審計(jì)失敗的原因,第五章從會(huì)計(jì)師、投資者和資本市場(chǎng)三方面分析了該案例審計(jì)失敗對(duì)其產(chǎn)生的影響,第六章結(jié)合上述的案例分析得出結(jié)論和啟示,概括了審計(jì)失敗的主要原因和預(yù)防審計(jì)失敗需采取的措施,第七章為結(jié)束語(yǔ),主要?dú)w納了本文的寫(xiě)作目的以及不足之處。
[Abstract]:Audit failure refers to the fact that in the process of auditing, CPA fails to abide by accounting professional ethics and auditing standards, and issued an unfair audit report. This audit opinion fails to explain the original financial situation of the enterprise fairly.If the accountant does not comply with the audit standards issued an unfair audit opinion, will be audited to the investors, the firm and the CPA itself will bring risks and losses.In this paper, firstly, the relevant theories of audit failure and the causes of audit failure are reviewed, and the method of combining literature induction with case study is used to analyze the case.Combined with the concrete performance of the audit failure of Nanjing Lixin Yonghua Accounting firm, the causes of audit failure are deeply analyzed from the internal reasons and external environment, and then the impact of audit failure is analyzed.Based on this, the corresponding conclusions and revelations of audit failure are obtained, and the relevant suggestions on how to prevent audit failure are put forward, and the development of audit industry is expected to be healthy and stable.This paper begins with an introduction. In the second chapter, the author summarizes the reasons and effects of audit failure. The third chapter is a brief introduction of Nanjing Lixin yonghua accounting firm and Nanfang co., Ltd.And the main performance of audit failure, the fourth chapter mainly analyzes the reasons of audit failure, the fifth chapter analyzes the impact of audit failure on the audit failure from three aspects: accountant, investor and capital market.The sixth chapter concludes the main reasons of audit failure and the measures to be taken to prevent audit failure. The seventh chapter is the conclusion, mainly summarizes the purpose and shortcomings of this paper.
【學(xué)位授予單位】：江西財(cái)經(jīng)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;F426.81

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