会计学院知识库

会计师事务所作为独立的社会中介，对于上市公司每年披露的年报起着非常重要的监督、评价和鉴证作用，对被审计单位历史财务信息发表的审计意见，便于利益相关者了解被审计单位真实的财务状况，有助于相关利益者借此做出经济决策。但近年不断涌现出的审计失败案件，诸多利益相关者在经济上遭受重大损失，同时也让社会各界开始质疑注册会计师的专业胜任能力。审计失败是多种因素共同作用的结果，可能与被审计单位自身舞弊有关，也可能与审计人员失职有关。

根据审计准则相关规定，审计人员要在执业过程中对可能导致错报的情况保持警觉，即保持应有的职业怀疑态度。但在现有审计准则中，对职业怀疑的表述仍然较为生涩，不利于在实务工作中指导审计人员。因此，有关方面针对准则中的相关表述出具了问题解答，以便对职业怀疑的内涵、保持怀疑的必要性等进行进一步解释说明。此外，尽管事务所和审计人员基于准则的要求，对职业怀疑的重视程度在逐步加深。但不可否认的是，在现有的诸多执业注册会计师中，还是普遍存在对职业怀疑的认识不够、理解不到位以及不能合理保持职业怀疑等问题。因此，本文基于职业怀疑视角分析导致审计失败的原因。

本文是以理论研究与具体案例分析相结合的方法，基于职业怀疑视角对LY公司审计失败案例进行研究。本文在搜集、整理国内外相关文献的基础上，以委托代理理论、信息不对称理论以及舞弊三角理论作为本文的理论基础，结合具体的案例公司，对立信会计师事务所相关审计人员审计LY公司的过程进行全面分析，剖析注册会计师在审计中职业怀疑不足的种种表现及其带来的严重后果，总结此次审计失败的原因。随后，在统计证监会12年间对审计失败涉案事务所处罚的基础上，进一步探究职业怀疑与审计失败的关联性，以此得出结论：注册会计师未能有效保持职业怀疑是导致审计失败的主要原因。后续是从审计人员及事务所角度分析导致审计师不能有效保持职业怀疑的原因。最后，从职业怀疑视角提出防范审计失败的相关对策，以此来尽可能规避审计失败。

As an independent social intermediary, accounting firms play a very important role in supervising, evaluating and authenticating the annual reports disclosed by listed companies every year, and issue accurate audit opinions on the historical financial information of the audited unit, so as to facilitate stakeholders to understand the real financial situation of the audited unit, so as to facilitate stakeholders to make economic decisions. However, in recent years, the continuous emergence of audit failure cases, many stakeholders have suffered great economic losses, and at the same time, all sectors of society began to question the professional competence of certified public accountants. Audit failure is the result of the joint action of many factors, which is related to the fraud of the audited unit. As the audit subject, certified public accountants are also an important factor inducing audit failure.

According to the relevant provisions of the audit standards, auditors should be alert to the situation that may lead to misstatement in the process of practice, that is, maintain due professional skepticism.In the existing auditing standards, the expression of professional doubt is still relatively vague, which is not conducive to guiding auditors in practical work. Therefore, the relevant parties have issued questions and answers to the relevant statements in the guidelines in order to further explain the connotation of professional doubt and the necessity of maintaining doubt. In addition, although firms and auditors pay more attention to professional suspicion based on the requirements of the standards. However, it is undeniable that among many existing certified public accountants, there are still some problems, such as insufficient understanding of professional doubt, inadequate understanding and unable to reasonably maintain professional doubt. Therefore, this paper analyzes the causes of audit failure from the perspective of professional skepticism.

Based on the combination of theoretical research and specific case analysis, this paper studies the audit failure case of LY Company from the perspective of professional skepticism. Based on the collection, collation and analysis of a large number of relevant literature at home and abroad, this paper takes the principal-agent theory, information asymmetry theory and fraud triangle theory as the theoretical basis of this paper, and makes a comprehensive analysis of the audit process of LY Company by the relevant auditors of Lixin accounting firm in combination with the specific case company, This paper analyzes the various manifestations of CPA's lack of professional doubt in audit and its serious consequences, and summarizes the reasons for the failure of this audit. Then, based on the statistics of the penalties imposed by the CSRC on the firms involved in audit failure in recent 12 years, this paper further explores the relationship between professional doubt and audit failure, and comes to the conclusion that the failure of certified public accountants to effectively maintain professional doubt is the main reason for audit failure. The follow-up is to analyze the reasons why auditors can not effectively maintain professional doubt from the perspective of auditors and firms. Finally, from the perspective of professional doubt, this paper puts forward relevant countermeasures to prevent audit failure, so as to avoid audit failure as much as possible.