会计学院知识库

随着我国经济的快速发展，资本市场逐渐完善，审计在市场监管体系中的作用越来越重要。审计是独立于被审计单位与监管机构的第三方机构，能够对上市公司的财务报告做出高水平保证并出具含有合理审计意见的审计报告，对维护资本市场平稳健康发展具有非常重要的作用。然而，受到多种复杂因素的影响，市场上出现了许多审计失败案例，这不仅使得投资者的利益受到侵犯，也使得经济市场的规则和秩序遭到损害。对于审计主体而言，审计失败的发生引起市场参与者及社会公众对注册会计师专业胜任能力甚至审计功能的质疑，还损害了整个审计行业的声誉，这对事务所未来的发展产生不利影响。审计失败案件的频繁发生引起行业内外对此类案件的关注。因此，审计失败的原因分析及其规避方法已经成为当前研究的热点问题。

本文主要在绪论、相关概念与理论基础两部分运用了文献研究法，绪论中的文献综述部分对国内外学者在审计失败领域的研究成果进行梳理；相关概念与理论基础部分选取委托代理理论、信息不对称理论和现代风险导向审计理论为本文研究的理论基础，然后界定了审计失败和审计风险的概念并对两者之间的关系进行说明。在正中珠江对广东榕泰审计失败原因分析的部分运用案例分析法，然后对正中珠江会计师事务所审计失败的原因进行分析。在上述理论基础上，通过分析发现正中珠江对广东榕泰审计失败的原因有注册会计师、会计师事务所和外部环境三方面的原因。注册会计师方面的原因包括风险评估程序执行不到位、未执行进一步审计程序、未实施追加审计程序、内部控制测试流于形式以及函证程序存在重大缺陷；会计师事务所方面的原因包括缺乏审计独立性、审计质量管理程序流于形式及审计质量管理机制不完善；外部环境方面的原因主要包括审计违规行为处罚力度不足、审计行业存在恶性竞争、审计监管环境宽松。

通过对审计失败原因的分析，本文分别从上述三个方面提出有针对性地审计失败防范对策。注册会计师方面，严格执行审计风险评估程序、严格执行审计风险应对程序、保持合理的职业怀疑态度以及提高专业胜任能力；会计师事务所方面，完善事务所审计轮换制度、健全事务所审计质量管理机制、健全事务所审计质量管理体系；外部环境方面，加强审计违规行为处罚力度、规范审计行业竞争行为、加强审计监管环境的建设。本文通过案例分析的方式对会计师事务所审计失败进行研究，希望对提高注册会计师审计质量有所帮助，对其他会计师事务所有所借鉴和启发。

With the rapid development of China’s economy and the gradual improvement of the capital market, auditing plays an increasingly important role in the market supervision system. As an independent third party, audit provides reasonable guarantee for the financial statements of listed companies and issues corresponding audit reports, which is one of the important means to maintain the healthy and orderly development of the capital market. However, due to the influence of a variety of complex factors, there have been many audit failures in the market.This not only infringes the interests of investors, but also damages the rules and order of the economic market. For audit subjects, the occurrence of audit failures causes market participants and the public to question the professional competence and even audit function of certified public accountants, and also damages the reputation of the entire audit industry, which has an adverse impact on the future development of firms. The frequent occurrence of audit failure cases has aroused the attention of both inside and outside the industry. Therefore, the reason analysis of audit failure and its circumvention methods have become a hot issue in current research.

This paper mainly uses the literature research method in the introduction, related concepts and theoretical basis.The literature review part of the introduction summarizes the research achievements of domestic and foreign scholars in the field of audit failure.Based on the theory of principal-agent theory, information asymmetry theory and modern risk-oriented audit theory, this paper defines the concepts of audit failure and audit risk. Then, taking Zhongzhu River and Rongtai as the research object, this paper analyzes the causes and countermeasures of audit failure of accounting firms by using case analysis method. Through the analysis, it is found that there are three reasons for the failure of the audit of ZhengZhujiang against Rongtai Guangdong: certified public accountants, accounting firms and external environment. The reasons for CPA include the implementation of risk assessment procedures is not in place, the implementation of further audit procedures, the implementation of additional audit procedures, internal control testing is mere formality and there are major defects in verification procedures; The reasons of accounting firms include the lack of audit independence, the formality of audit quality management procedures and the imperfection of audit quality management mechanism; The reasons of external environment mainly include insufficient punishment for audit violations, vicious competition in the audit industry and loose audit supervision environment.

Through the analysis of the causes of audit failure, this paper puts forward the countermeasures of audit failure prevention from three aspects: certified public accountants, accounting firms and external environment. As for certified public accountants, they should strictly implement audit risk assessment procedures, strictly implement audit risk coping procedures, maintain reasonable professional skepticism and enhance professional competence. Accounting firms, improve the audit rotation system, improve the audit quality management mechanism, improve the audit quality management system; In terms of external environment, we should strengthen the punishment of audit violations, standardize competition in the audit industry and strengthen the construction of audit supervision environment. This paper studies the audit failure of accounting firms through case analysis, hoping to help improve the audit quality of certified public accountants and provide some reference and inspiration for other accounting firms.