会计学院知识库

“十四五”开局之年，中国资本市场改革不断深入，多措并举提高上市公司质量成为重要任务，扮演着重要角色的注册会计师行业作为推动资本市场迈向高质量发展新时期中的关键一环，发挥着重要作用。与此同时，为迎合国家高质量发展为主题的大趋势，无论是投资者、债权人，亦或是政府监管部门，都迫切需要高质量的会计信息来指导未来的决策。但近年来，随着会计师事务所审计失败案件不断被爆出，上市公司会计信息质量深受社会公众质疑，这不仅损害了资本市场的健康发展，也严重打击了社会公众对注册会计师行业的信心。

通过统计近十年间中国证监会对会计师事务所的处罚公告得知，审计程序失当是造成审计失败的重要原因。但目前，关于会计师事务所审计程序失当的研究却大多涵盖在审计失败研究当中，且涉及较浅，研究形式单一。而随着资本市场的不断发展，上市公司财务报表审计业务的开展越来越能体现出注册会计师与被审计单位管理层之间的冲突与博弈过程，在利益冲突面前，被审计单位管理层为获取对自己有利的审计意见，存在通过财务舞弊或其他方式，给注册会计师正常实施审计程序带来压力以及增加难度的可能性。基于此，本文借助冲突理论，站在注册会计师与被审计单位存在潜在利益冲突这一全新视角上，系统研究审计程序失当的相关问题。

本文在界定了审计程序失当、审计失败概念及个体行为理论、冲突理论、G&B模型的基础上，首先对我国近十年会计师事务所审计程序失当现状进行了统计分析，并基于现状，优化构建出了适合于分析广大事务所审计程序失当问题的普适性冲突模型。其次，对L会计师事务所连续多个审计程序失当的项目展开介绍，尔后分析了L所审计程序失当的具体表现。再次，基于冲突模型分析了L所多个项目出现审计程序失当的共性原因，发现注册会计师抵制压力和应对困难的能力有限，而被审计单位管理层施加压力和增加困难的可能性客观存在并且较大，是导致审计程序失当的原因。最后，本文提出应当在增强注册会计师抵制压力和应对困难的力量优势、制约被审计单位施加压力和增加困难的能力两个大的层面上去防范审计程序失当，并提供了具体对策建议。

China's capital market reform is continuing in the first year of the 14th five-year plan, and implementing a variety of measures to improve the quality of listed businesses has become a priority. The CPA industry, which plays an important role, performs an important function as a key link in promoting the capital market to a new period of high-quality development. Simultaneously, in effort to meet the general trend of national high-quality development, investors, creditors and government regulators urgently need high-quality accounting information to guide future decisions. However, with the continual exposure of audit failure incidents of accounting companies in recent years,the quality of accounting information of listed companies has been questioned by the public, which not only seriously damaged the people's faith in the CPA profession, but also damaged the reputation of the CPA industry.

According to the data of the CSRC punishment announcements on accounting firms in the last 10 years, improper audit procedures are the leading cause of audit failure. However, at present, the research on improper audit procedures of accounting firms is mostly covered in the research of audit failure, which is shallow and single. With the continuous development of the capital market, the development of the financial statement audit business of publicly traded firms may increasingly represent the dispute and gaming process between CPA and the audited unit's management. In the face of interest conflict, the management of the audited unit exists through financial fraud or other means in order to obtain favorable audit opinions, It brings pressure and the possibility of increasing difficulty to the normal implementation of audit procedures by CPA. Predicated on it here, this article systematically investigates the linked concerns of inappropriate audit processes using conflict theory from the novel perspective of potential conflict of interest between certified public accountants and auditees.

On the basis of defining the concepts of improper audit procedure and audit failure, individual behavior theory, conflict theory and G & B model, this paper first undertakes a analytical summary of the situation nation of audit procedure misbehavior in Chinese accounting firms during the previous 10 years，and then optimizes and constructs a universal conflict model suitable for analyzing the problem of audit procedure misconduct of accounting firms based on the current situation. Secondly, it introduces several projects of improper audit procedures of L accounting firm, and then analyzes the specific manifestations of improper audit procedures of L accounting firm. Thirdly, based on the conflict model, this paper analyzes the common reasons for the improper audit procedures in L, and finds that the pressure of certified public accountants to resist pressure and overcome difficulties is limited, while the possibility of the management of the audited unit to exert pressure and increase difficulties is objective and large, which is the reason for the improper audit procedures. Finally, this paper puts forward that we should prevent improper audit procedures from two aspects: increasing the strength basis of audit subjects, weakening the ability of the management of the audited unit to exert pressure and increasing difficulty, and provides specific countermeasures and suggestions.