注册会计师审计失败问题探讨一大华会计师+事务所审计新大地公司案例分析.pdf

1、 I 万方数据 II 万方数据 I 目 录 1 引言.1 1.1 研究背景和意义.1 1.1.1 研究背景.1 1.1.2 研究意义.2 1.2 文献综述.3 1.2.1 关于注册会计师审计质量的研究.3 1.2.2 关于注册会计师审计失败的原因研究.4 1.2.3 关于防范审计失败对策的研究.6 1.2.4 文献述评.6 1.3 研究思路与研究方法.7 1.3.1 研究思路.7 1.3.2 研究方法.7 1.4 本文的基本框架.8 2 注册会计师审计失败的理论概述.10 2.1 注册会计师审计失败的概念及特点.10 2.1.1 注册会计师审计失败的定义.10 2.1.2 我国注册会计师审计失

2、败的特点.11 2.2 注册会计师审计失败的影响因素分析.13 2.2.1 注册会计师的过失与欺诈.13 2.2.2 客户的错误与舞弊.13 2.2.3 审计行业环境及政府监管.14 2.3 注册会计师审计失败所造成的影响.14 2.3.1 审计失败对注册会计师和会计师事务所的影响.14 2.3.2 注册会计师审计失败对被审计单位的影响.15 2.3.3 注册会计师审计失败对资本市场和投资者的影响.15 2.3.4 注册会计师审计失败对社会的影响.16 2.4 审计质量的理论基础.17 2.4.1 审计冲突理论.17 2.4.2 信息不对称理论.17 3 大华会计师事务所审计失败案情介绍.19

3、 3.1 大华会计师事务所审计失败案情回顾.19 3.1.1 大华会计师事务所基本情况简介.19 万方数据 II 3.1.2 新大地公司基本情况简介.20 3.1.3 大华会计师事务所审计失败案例始末.21 3.2 新大地公司的主要财务舞弊手段.22 3.2.1 通过多种方式虚增营业收入.22 3.2.2 低估生产成本虚增产品毛利.23 3.2.3 虚增固定资产.24 3.2.4 隐瞒关联方及其交易.24 3.3 对注册会计师查处的情况.25 4 大华会计师事务所审计失败的成因分析.26 4.1 注册会计师与会计师事务所方面的原因.26 4.1.1 注册会计师虚构访谈笔录违反诚信原则.26 4

4、.1.2 注册会计师兼任新大地公司的高管丧失独立性.26 4.1.3 注册会计师对于异常的财务数据未保持应有的关注.27 4.2 被审计单位方面的原因.27 4.2.1 新大地公司股权结构不合理.27 4.2.2 新大地公司故意粉饰财务报表虚增营业利润.28 4.3 注册会计师审计行业环境方面的原因.28 4.3.1 我国注册会计师审计市场竞争激烈.28 4.3.2 我国注册会计师行业监管的缺陷.29 4.3.3 我国注册会计师行业相关法律法不完善.29 5 大华会计师事务所审计失败案例的结论与启示.31 5.1 大华会计师事务所审计失败案例的结论.31 5.1.1 注册会计师自身素质缺陷是导

5、致审计失败的直接原因.31 5.1.2 会计师事务所风险控制体系不完善是导致审计失败的间接原因.31 5.1.3 注册会计师行业环境是影响审计质量的外在原因.32 5.2 大华会计师事务所审计失败案例的启示.33 5.2.1 注册会计师应当确保在审计过程中的独立性.33 5.2.2 注册会计师应当保持应有的关注和职业怀疑态度.34 5.2.3 会计师事务所应当进一步加强风险防控能力.34 5.2.4 健全行业自律机制有利于防范审计失败.35 参考文献.36 万方数据 III CONTENTS 1 Introduction.1 1.1 The meaning and back ground of

6、 the title selection.1 1.1.1 The back ground of the title selection.1 1.1.2 The meaning of the title selection.2 1.2 Literature search.3 1.2.1Study of CPA audit quality.3 1.2.2Study of CPA audit failure reasons.4 1.2.3 Study of preventative measures of audit failure.6 1.2.4 Literature review.7 1.3 T

7、he range of method of the search.7 1.3.1 Research idea.7 1.3.2 Research method.8 1.4 The basic framework.8 2 Introduction to the theory of certified public accountants audit failure.12 2.1 The concept and characteristics of certified public accountants audit failure.12 2.1.1 Definition of CPA audit

8、failure.12 2.1.2 The characteristics of CPA audit failure in China.13 2.2 The influence factors of CPA audit failure analysis.14 2.2.1 CPAs negligence and fraud.14 2.2.2 Customer error and fraud.15 2.2.3 Audit profession environment and government regulation.15 2.3 The impact of the certified public

9、 accountants audit failure.16 2.3.1 Audit failure effects on CPA and public accounting firms.16 2.3.2 CPA audit failure on the impact of the auditees.16 2.3.3 CPA audit failure effects on capital market and investors.17 2.3.4 The social effects of certified public accountants audit failure.17 2.4 Th

10、e theoretical basis of audit quality.18 2.4.1 Audit conflict theory.18 2.4.2 Asymmetric information theory.19 3 Dahua accounting firm audit failure case introduced.20 3.1 Dahua accounting firm audit failure case review.20 3.1.1 The basic situation of Dahua accounting firm.20 3.1.2 The basic situatio

11、n of Xindadi company.21 万方数据 IV 3.1.3Beginning and end of Dahua accounting firm audit failure case.22 3.2 The Xindadi companys main financial fraud means.23 3.2.1 Inflated revenue by different ways.23 3.2.2 Underestimate the cost of production in the inflated gross margin.24 3.2.3 Inflated fixed ass

12、ets.25 3.2.4 Undisclosed and transactions.25 3.3 To investigate the situation of CPA.26 4 The paper analyzes the causes of Dahua accounting firm audit failure.27 4.1 CPA and public accounting firm reasons.27 4.1.1 CPA fictional interview in violation of the principle of good faith.27 4.1.2 CPA as th

13、e executives of the company on the loss of independence.27 4.1.3 CPA did not pay attention to abnormal financial data .28 4.2 The reasons of auditees.28 4.2.1Xindadi company equity structure is not reasonable.28 4.2.2 Xindadi company whitewash financial statements inflated profits.29 4.3 CPA audit i

14、ndustry environmental reasons.29 4.3.1 CPA audit market competition is intense in China.29 4.3.2 The defect of CPA industry regulation in China.30 4.3.3 CPA industry related legal method is not perfect in China.30 5 Dahua accounting firm audit failure case study conclusion and revelation.31 5.1 Dahu

15、a accounting firm audit failure case conclusion.31 5.1.1 Quality defects for CPA is the direct cause of the failure of the audit.31 5.1.2 Incomplete risk control system is the indirect reason of audit failure.31 5.1.3 CPA environment is the external reason to influence the audit failure.33 5.2 Dahua

16、 accounting firm audit failure case of revelation.33 5.2.1 CPA shall ensure the independence in the audit process.34 5.2.2 CPA shall maintain the attention and professional scepticism.34 5.2.3 Requires accounting firm shall further strengthen risk control ability.35 5.2.4 Sound industry self-discipline mechanism is helpful to prevent the audit failure.35 References.36 万方数据 1 摘 要 中国社会主义市场经济的稳步发展，资本市场的监管也日趋完善，人们对会计信息十分重视，注册会计师出具的审计报告越来越受到人们的关注。目前我国大部分企业的所有者通常情况下均不会涉足到企业的经营管理当中，且与管理者之间存在着信息不对称的情形。注