会计学院知识库

改革开放后，随着中国资本市场的快速发展，上市公司的数量也在不断增加。由于所有权和经营权的分离，市场对审计服务的需求也与日俱增，审计行业也得到了迅速发展。作为独立的第三方，注册会计师的作用不言而喻。近年来，我国发生了一系列震惊市场的审计失败案件，如雅百特、康美药业等上市公司财务造假不仅扰乱了市场秩序，也打击了投资者信心，对资本市场的健康发展带来不利影响。审计失败的频繁发生，引起了学者和公众的思考，如何提高审计质量，提高审计行业公信力变得尤为重要。

本文通过理论和案例分析相结合的方法对金正大集团审计失败进行研究，并从会计师事务所、被审计单位和监管机构的角度分析了与审计失败相关的问题。首先，本文通过收集和阅读大量国内外文献，阐述了审计失败的概念、审计风险的概念，解释了委托代理理论等，给出审计失败的防范对策。其次，结合金正大集团的审计案例，对大信会计师事务所在对金正大集团审计时存在的问题进行剖析，指出大信会计师事务所在审计过程中存在的各种问题，包括事务所审计质量控制机制不健全、过度依赖以往审计结果、胜任能力不足等，总结了审计失败的原因；最后通过对案例的分析，给出防范审计失败的相关建议。

本文的研究内容丰富了审计失败的相关理论的应用，为后续相关研究提供借鉴，在实践上为其他会计师事务所提供经验教训，以此促进审计行业的良好发展。

After the reform and opening up, with the rapid development of China's capital market, the number of listed companies is also increasing. Due to the separation of ownership and management rights, the market demand for audit services is also increasing, and the audit industry has also developed rapidly. As an independent third party, the role of certified public accountants is self-evident. In recent years, a series of audit failure cases have shocked the market in China, such as financial fraud by listed companies such as Abbott and Kangmei Pharmaceutical, which not only disrupt market order but also undermine investor confidence and have adverse effects on the healthy development of the capital market. The frequent occurrence of audit failures has caused scholars and the public to ponder. How to improve audit quality and improve the credibility of the audit industry has become particularly important.

This article uses a combination of theoretical and case analysis methods to study the audit failure of Jin Zhengda Group, and analyzes the issues related to audit failure from the perspectives of accounting firms, audited entity, and regulatory agencies. Firstly, through collecting and reading a large number of domestic and foreign literature, this article expounds the concept of audit failure, the concept of audit risk, explains the principal-agent theory, and provides preventive countermeasures for audit failure. Secondly, based on the audit case of Jin Zhengda Group, this paper analyzes the problems that Daxin Certified Public Accountants has encountered during the audit of Jin Zhengda Group, points out various problems that Daxin Certified Public Accountants has encountered during the audit process, including inadequate audit quality control mechanisms, excessive reliance on past audit results, and insufficient competence, and summarizes the reasons for audit failures; Finally, through the analysis of a case, relevant suggestions for preventing audit failures are given.

The research content of this article enriches the application of relevant theories on audit failure, provides reference for subsequent relevant research, and provides experience and lessons for other accounting firms in practice, in order to promote the sound development of the audit industry.