会计学院知识库

    当前，我国经济高速发展、资本市场逐步完善，审计作为独立的第三方在监管体系中的作用越来越重要，发展空间也越来越广阔。然而，受到各种因素的影响，近年来审计失败案件频频发生，不但侵犯了广大投资人的利益，同时也损害了经济市场的规则与秩序。对于审计界来说，审计失败案件的大量发生导致了社会及社会公众对审计的功能与注册会计师的能力均产生了质疑，对审计行业的声望和公信力也形成了很大的负面影响。愈演愈烈的审计失败案件引起了社会各界人士的关注、讨论和思考。为此，审计失败的深层次原因与其规避方法已经成为当前迫切解决的热点。

    本文首先以冲突理论为切入点，对现有文献深入研究，对审计失败相关概念和理论进行梳理，为文章的后续撰写奠定理论基础。然后以轰动一时的康美药业审计失败案件为例，通过对审计工作的四个阶段中被审计单位、会计师事务所及监管机构之间的冲突展开分析，进而考虑被审计单位施加压力的可能性、会计师事务所抵抗客户压力的可能性以及监管机构调查审计项目的可能性三方面，对原有冲突模型加入监管机构一方进行改进，为康美药业审计失败案例的分析提供支撑。通过在改进冲突模型的基础上，对康美药业审计失败案例的剖析可以看出，被审计单位内部财务舞弊力量的驱动、会计师事务所正常审计受到的制约以及监管机构正常监管受到的制约是导致审计失败的关键。所以，本文将从会计师事务所角度、被审计单位角度以及监管机构角度出发，通过制约被审计单位舞弊力量、增强会计师事务所审计的力量和监管机构监管的力量来规避审计失败。最后，本文希望通过对康美药业个案的分析，总结归纳审计失败的根本原因，从而为我国审计行业的良性发展提出一些规避性意见。

At present, with the rapid development of China's economy and the gradual improvement of the capital market, audit, as an independent third party, plays a more and more important role in the regulatory system and has a broader space for development. However, influenced by various factors, audit failure cases occur frequently in recent years, which not only infringes the interests of the majority of investors, but also damages the rules and order of economic market. For the audit circle, the occurrence of a large number of audit failure cases has led to the society and the public to audit function and the ability of certified public accountants have been questioned, the reputation and credibility of the audit industry has also formed a great negative impact. The increasing audit failure cases have aroused the attention, discussion and thinking of people from all walks of life. Therefore, the deep reason of audit failure and its evading method have become the hot spot to be solved urgently.

In this paper, conflict theory is taken as the starting point to conduct an in-depth study of existing literature and sort out the concepts and theories related to audit failure, laying a theoretical foundation for the subsequent writing of the paper. Then with a sensational sig pharmaceutical audit failure case as an example, through the four stages of the audit work being audited, accounting firms, and analyzes the conflict between regulators, and consider the possibility of the auditees pressure, the possibility of accounting firm against the customer pressure and regulators to investigate three aspects of the possibility of the audit project. The original conflict model was improved by adding one side of the regulator, which provided support for the analysis of kangmei pharmaceutical's audit failure case. On the basis of improving the conflict model, the analysis of the audit failure case of Kangmei Pharmaceutical can be seen that the key factors leading to the audit failure are the drive of the internal financial fraud force of the audited unit, the restriction of the normal audit of the accounting firm and the restriction of the normal supervision of the regulatory agency. Therefore, from the perspective of accounting firms, auditees and regulators, this paper tries to avoid audit failure by restricting the fraud power of the auditees and strengthening the audit power of accounting firms and the supervision power of regulators. Finally, this paper hopes to summarize the root cause of audit failure through the analysis of kangmei Pharmaceutical case, so as to put forward some evasive suggestions for the benign development of China's audit industry.