会计学院知识库

随着我国资本市场的日益完善，报表使用者对于财务信息真实性与公允性的要求越来越高，相应地对审计质量也给予更多期望。然而，近年上市公司财务舞弊案件禁而不止，为其提供年报审计服务的事务所及注册会计师因未能发现上市公司财务违规行为而多次受到证监会的处罚，一次次被推上了舆论的风口浪尖，引得社会公众愈发关注审计失败背后的真正问题所在。本文通过构建全新的审计冲突模型，对管理层与注册会计师双方的力量予以对比，力图从根本上找出审计失败的深层原因，并提出相关建议及措施，希望能够对今后在审计失败的防范方面提供一定的借鉴意义。                                    本文运用文献分析法对国内外学者关于审计失败的学术观点进行系统的梳理与总结，并阐述了与审计失败相关的理论，包括委托代理理论、冲突理论与理性经济人假设，为后文具体的案例研究提供理论依据；接下来运用描述性统计法，根据我国证监会近 8 年来对审计失败案件的处罚公告，统计审计失败的数量，归纳审计失败的原因、共性特征以及处罚现状，基于此，重构出适用于分析我国审计失败原因的审计冲突模型；最后，运用案例分析法，将重构后的审计冲突模型应用于瑞华会计师事务所对康德新连续审计失败的实务案例中，在同一模型中对康得新和瑞华注册会计师各自的力量及制约因素的显现程度实施对比分析，发现管理层施加压力的可能性大于注册会计师抵制压力的能力，是审计失败发生的根本原因，之后针对审计失败的原因，分别从注册会计师及事务所层面，被审单位层面以及外部监管环境层面提出防范审计失败的对策建议，以期营造良好的审计执业环境，保证资本市场平稳有序运行。 

With the growing sophistication of China's stock market, consumers of financial statements have higher and higher criteria for the accuracy and completeness of financial records, as well as higher standards for advanced report. After being barred in recent years, the listed company financial misconduct situation, with the annual report companies and certified public accountants audit services for failing to uncover the listed company financial discrepancies and disciplined by the CSRC for several occasions, was on the outskirts of public opinion. caused the social public to concentrate further on the actual issues behind the audit failure By implementing a new audit dispute model, This paper contrasts the abilities of management and certified public accountants, attempts to identify the underlying causes of audit failure,and proposes specific recommendations and steps in the hope of providing someguidance for potential audit failure avoidance.           Using the literature review approach, this paper extensively sorts out and summarizes the theoretical views of domestically and internationally academics on audit failure, and elaborates the aware of any risks to audit failure, such as principal-agent theory, confrontation theory, and logical economic man hypothesis. that serves as the theoretical framework for the detailed formal verification in the following paper.The quantity of audit failures is then counted using descriptive statistics based on penalty notifications of audit failure cases released by China Securities Regulatory Commission in the subsequent 8 years, and the triggers, general features, and punishment status of audit failures are summarized. Based on this, theaudit controversy model is rebuilt for investigating the process of audit failure in China. Finally, using the case analysis method, apply the audit controversy model rehabilitation Ruihua certified public accountants to Kang Dexin continuous practice of audit loss situations, in the same model on new and consultancy company their own power and undergoing treatment of degree of enforcement of comparison and analysis, The fact that the likelihood of pressure is greater than the certified public accountant management's ability to withstand pressure was discovered to be the root cause of the audit failure that occurred, for the reasons of audit failure following respectively from the certified public accountant and office stage, We would ensure the smooth and orderly running of the financial market by putting forward the avoidance countermeasures of audit failure, the audit practice in order to establish a successful atmosphere, and the audited unit level and external regulatory environment level.