会计学院知识库

       随着我国资本市场的日益完善，市场对于审计的需求在逐渐增加，社会公众对于审计质量的需求也在逐步增强。会计师事务所作为独立的第三方审计机构，其重要程度也在日益凸显。然而，近年来我国上市公司数量在逐渐增加，规模在逐步扩大，随之而来的是频频被曝出财务造假行为，导致审计风险进一步加大，注册会计师通过审计未能发现其舞弊行为，从而增加了审计失败的可能性。根据中国证监会近年来发布的行政处罚公告，可以看出我国几乎每年都有会计师事务所受到处罚，多家会计师事务所还曾出现连续受罚的现象，审计失败案例层出不穷。审计失败一方面会使投资者对注册会计师的专业能力及职业道德产生怀疑，也会对会计师事务所降低信任度，影响其声誉和形象。另一方面还会影响投资者做出经济决策，损害投资者自身的利益，以及影响整个注册会计师行业的健康发展。因此，对审计失败案例进行分析，降低审计失败发生的可能性成为研究的重点问题。

        本文主要采用案例分析法与文献研究法，结合国内外学者对审计失败原因及防范措施的相关研究，以契约理论、信息不对称理论以及理性经济人假设为理论依据，从R会计师事务所多次审计失败案例中，选取近年来备受关注且较为典型的三个审计失败案例进行分析，包括2017年的YT公司、2017年的ZL公司以及2018年的HZ公司。通过对三个案例进行对比分析，发现三个案例之间的相同及不同之处，并在此基础上从R会计师事务所及注册会计师内部环境因素以及外部环境因素两个角度，分析R会计师事务所审计失败的原因并提出相关防范建议及对策。从最终的研究结果看，在R会计师事务所及注册会计师内部环境方面需要进一步加强总分所一体化管理、审慎选择高风险客户以及提高注册会计师的专业素质与独立性，以避免审计失败的发生；外部环境方面需要完善被审计单位内部控制体系、培育市场对审计声誉的需求、规范审计市场秩序以及加大对违规行为的监管力度，营造良好的审计执业环境，促进资本市场的健康发展。

        With the increasing improvement of our country's capital market, the demand of the market for audit is gradually increasing, and the public's demand for audit quality is also gradually escalating. Accounting firms are the third-party auditing agency that become more important. However, for the past few years, the number of listed companies in China has gradually increased, and the scale has gradually escalated. Following this, the frequent exposure of financial fraud has led to further increase in audit risk. The certified public accountant failed to find their fraud through audit that increases the audit failure. According to the administrative penalty announcement issued by the China Securities Regulatory Commission in recent years, It is state that accounting firms have been punished almost every year. Many of them have been punished continuously that the audit failure cases have emerged one after another. On the one hand, the investors also doubt that the ability and the ethics of certified public accountants are not high. And will also reduce their trust in the accounting firm, which will affect its reputation and image. On the other hand, it will also affect investors' economic decisions which could damage their interests and affect the CPA industries' improvement. Therefore, analyzing audit failure cases and reducing the possibility of audit failure has become a key research issue.

        This article mainly adopts case analysis method and literature research method, combined with domestic and foreign scholars' relevant research on audit failure reasons and preventive measures, based on contract theory, information asymmetry theory and rational economic man hypothesis. It is elected three typical audit failure cases from R accounting firm audit failure cases to analyse, including YT company in 2017, ZL company in 2017, and HZ company in 2018. It is find the similarities and differences between the three cases through comparative analysis. On this basis, the R accounting firm and the CPA’s internal environmental factors and external environmental factors are analyzed from the two perspectives of the R accounting firm and the CPA’s internal environmental factors and external environmental factors. Reasons for the failure of the audit and put forward relevant preventive suggestions. From the final results, it is need to strengthen the integrated management of the head and branch offices in the internal environment, prudently select high-risk customers, improve the professional quality and independence. Based on those, it could avoid the audit failures; In external environment, it is necessary to improve the internal audit control system, cultivate market demand for audit reputation, standardize audit market order and increase supervision of irregularities. The aim is to create a good audit practice environment and promote the healthy development of the capital market.