会计学院知识库

自十八届三中全会首倡“推行股票发行注册制改革”以来，我国于 2019 年12 月 28 日通过了新修订的《证券法》，代表着从立法层面取消核准制，正式向注册制转轨。此次改革不仅将信息披露作为注册制的核心，同时完善了受损方的事后集体诉讼追责体系,并力图压实包括注册会计师在内的所有监管主体的监管责任。紧接着,国务院办公厅于 2021 年 7 月印发的《国务院办公厅关于进一步规范财务审计秩序促进注册会计师行业健康发展的意见》(以下简称为《意见》),进一步明确要推动注册会计师业务的健康发展,也更加明晰了注册会计师作为行业“看门人”的责任。尤其近年来，我国资本市场在不断发展壮大的同时，企业形式多样的信息披露违规行为层出不穷，给广大投资者带来了严重损失，也给审计职业界施加了不堪重负的审计责任。因此，对上市公司信息披露违规中的审计人员监管职责展开研究十分必要。

本文选取康美药业作为研究对象，一方面在于医药事业关乎民生，更重要的原因是其信息披露违规案例颇具特色。康美药业作为一家直接因违法违规信息披露适用注册制改革新规的案例企业，特别代表人诉讼等制度在该案件中得到了首次体现。本文从医药行业信息披露违规的概况入手，在注册制背景下对康美药业违规信息披露案进行重新回顾，分析*ST康美违规信息披露对CPA审计责任的影响。在此基础上，对注册会计师承担审计责任的原因及认定进行深刻剖析，进而判断其审计责任的适当性。最后，以康美违规信息披露引发的CPA审计责任为问题视角，紧密结合企业的信息公开和中介机构的监管职责,探究注册制背景下CPA如何防范连带责任对个人以及会计师事务所的严重影响，这将对整个审计职业源远流长发展具有战略性的现实意义。

Since the third Plenary session of the 18th CPC Central Committee initiated the reform of the stock issuance registration system, China passed the newly revised Securities Law on December 28, 2019, which represents the abolition of the approval system at the legislative level and the formal transition to the registration system. not only take information disclosure as the core of the registration system. At the same time, it improves the liability system of the injured party's class action after the event, and tries to consolidate the regulatory responsibilities of all regulatory subjects, including certified public accountants.Then, the "opinions of the General Office of the State Council on further standardizing the financial audit order and promoting the healthy development of the CPA profession" (hereinafter referred to as "opinions") issued by the General Office of the State Council in July 2021, further clarify the need to promote the healthy development of CPA business, but also more clearly clarify the social responsibility of CPA as the "gatekeeper" of the industry.Especially in recent years,with the continuous development and growth of China's capital market, various forms of information disclosure violations emerge in endlessly, which not only brings serious losses to the majority of investors, but also imposes unbearable audit responsibility on the audit profession. Therefore, it is necessary to study the supervision responsibility of auditors in the violation of information disclosure of listed companies.

This paper chooses Kangmei Pharmaceutical as the research object, on the one hand, the pharmaceutical industry is related to people's livelihood, the more important reason is that its information disclosure violation cases have distinct characteristics. As an enterprise that directly causes delisting risk due to financial fraud in the environment of registration system, mechanisms such as class action have played an important role in the supervision of *ST Camry information disclosure.This paper starts with the general situation of the violation of information disclosure in the pharmaceutical industry, reviews the case of illegal information disclosure of Camry Pharmaceutical Industry under the background of registration system, and analyzes the impact of *ST Camry illegal information disclosure on CPA audit responsibility.On this basis, this paper makes a deep analysis of the reasons and identification of CPA's audit responsibility, and then judges the appropriateness of its audit responsibility. Finally, from the perspective of CPA audit responsibility caused by Kangmei's illegal information disclosure, closely combined with the information disclosure of enterprises and the supervision responsibilities of intermediary agencies, this paper explores how CPA can prevent the serious impact of joint and several liability on individuals and accounting firms under the background of registration system, which will be of strategic and practical significance to the long-standing development of the whole audit profession.