会计学院知识库

随着我国资本市场的逐渐完善，经济业务日益复杂，会计师事务所审计失败
的案例也愈发的多，大量投资者遭受了数额巨大的经济损失。会计师事务所作为
资本市场的“守门人”，其社会公信力正在遭受前所未有的质疑，因此 研究导致
事务所审计失败的原因，提出解决办法变得十分重要。
统计证监会对会计师事务所处罚原因，发现
注册会计师 未保持应 有 的职业怀
疑为主要原因 排 在 第二 名。 而排名第一和第三的原因 审计程序不当或缺失、
对异常指标未关注，也与注册会计师 未 保持职业怀疑密切相关。再结合国外学者
的研究，发现无论国内还是国外，职业怀疑的缺失是导致审计失败的关键原因。
近几年我国业界也开始重视职业怀疑，在多项准则及多次会议中都提及了审计职
业怀疑，并强调职业怀疑的重要性，认为职业怀疑是影响审计质量的重要原因 。
学术界的专家学者也开始进行针对职业怀疑的研究，希望通过对职业怀疑进行理
论的研究可以对 审计 实务有所帮助。
通过研读
以往 国内外的文献 本文 分别从 职业怀疑内涵、 影响 因素 、职业怀
疑行为 等方面对关于职业怀疑的文献进行归纳及总结 ；通过 查阅证监会官网发布
的对会计师事务所及注册会计 师的处罚公告，总结了主要的处罚原因，分析得出
因注册会计师缺乏职业怀疑而导致审计失败，是最主要的被罚原因。并结合文献
及相关准则分析了引起注册会计师未能保持职业怀疑的因素以及未来在哪些审
计领域里，注册会计师应该着重保持职业怀疑； 针对注册会计师因缺乏职业怀疑
导致审计失败，本文选取了天健会计师事务所对尔康制药进行年审的案例 ，采用
了案例分析研究方法进行研究。分别从风险评估阶段、实质性程序阶段以及复核
阶段三方面 对注册会计师缺乏职业怀疑进行分析 最后， 针对 其 缺乏职业怀疑的
问题， 本文 分别从事务 所层面、项目组层面、 审计人员 、行业及监管层面 等，提
出了强化保持职业怀疑的 若干条 对策 。

With the gradual improvement of China's capital market and the increasing complexity of economic operations, there are more and more cases of audit failures of accounting firms, and a large number of investors have suffered huge economic losses. The social credibility of accounting firms as the "gatekeepers" of the capital market is being questioned as never before, so it becomes important to study the causes of audit failures of firms and propose solutions.
According to the reasons for penalties imposed by the SEC on accounting firms, it is found that failure to maintain professional skepticism is the second main reason, while the first and third reasons - improper or missing audit procedures and failure to pay attention to abnormal indicators - are also closely related to CPAs' efforts to maintain professional skepticism. Combined with the studies of foreign scholars, it is found that the lack of professional skepticism is a key cause of audit failure, both domestically and abroad. In recent years, the industry in China has also started to pay attention to professional doubt, and mentioned audit professional doubt in several standards and many conferences, and emphasized the importance of professional doubt as an important cause of audit quality. Experts and scholars in academia have also started to conduct research on professional skepticism, hoping that theoretical research on professional skepticism can be helpful to practice.
By studying the previous domestic and foreign literature, this paper summarizes and concludes the literature on professional doubt from the connotation, influencing factors factors, and professional doubt behaviors respectively; by reviewing the penalty announcements issued by the official website of the Securities and Regulatory Commission for accounting firms and CPAs, the main reasons for penalties are summarized, and the analysis concludes that audit failure due to the lack of professional doubt of CPAs is the most important reason for being punished. It also analyzes the factors that cause CPAs to fail to maintain professional skepticism and in which audit areas CPAs should focus on maintaining professional skepticism in the future in conjunction with the literature and relevant standards; for CPAs' auditfailures due to lack of professional skepticism, this paper selects the case of Tianjian CPA Firm's annual audit of Elpida Pharmaceuticals and adopts a case study research method to study it. Finally, the paper proposes several countermeasures to strengthen the professional skepticism from the firm level, project team level, auditors, industry and regulatory level.