会计学院知识库

随着我国资本市场的发展，以及新修订的证券法颁布，上市公司财务报表和数据质量已经成为全社会共同关注的重要话题。上市公司财务信息质量既影响到投资者能否有效判断上市公司价值，也关系到资本市场能否健康稳定发展。因此，如何提高上市公司财务信息质量是注册会计师在审计报告中的重要责任。但是近年来，各行各业的上市公司都遭遇了审计失败的问题。例如：辉山奶制品，蓝山公司，康美药业，山东胜通公司等等。根据中国证券监督管理委员会公布的信息来看，最大的问题就是注册会计师没有保持适当的职业怀疑。而排在前三位的两大主要因素（如不规范的审计流程、忽视异常指标等），又与注册会计师缺乏职业怀疑有关，导致公众投资者对注册会计师的质疑，使一度被认为是“经济警察”的注册会计师逐步丧失了对其的信赖。在此背景下，我国上市公司的上市公司治理结构和上市公司治理结构都受到了严重的制约。

本论文采用了理论探讨和实证分析的方式，从职业怀疑的角度出发，对抚顺特钢股份有限公司的审计失败问题进行了探讨。本文通过对国内外相关资料的收集和整理，以假定怀疑理论、信息不对称理论和舞弊三角形理论为理论依据，通过对中准会计师事务所相关审计师对抚顺特钢公司的审计，并对其进行了详细的分析，对其在审计过程中出现的各种不适当的行为和可能造成的不良影响进行了深入的剖析，从而归纳出这次审计失败的成因。经过12年的审计失败案件调查，证监会对涉案事务所的处罚情况已经得到了全面的统计分析。对职业怀疑与审计失败之间的关系进行了深入的探讨，并得出了一个结论，即：由于注册会计师缺乏合理的职业怀疑，导致了审计失败。接着，则从风险评估、实质性程序、复核三个阶段，对造成审计人员无法维持其职业怀疑之因素进行剖析。并在此基础上，从职业怀疑的角度，提出了相应的预防和应对措施，从而达到尽量避免审计失败的目的。

The Securities Law, recently revised, has caused China's capital market to expand and the quality of financial information for listed companies has become the object of scrutiny from all backgrounds.The worth of listed companies is not only judged by investors, but also the health and stability of the capital market are affected by the quality of their financial informationConsequently, Certified public accountants have a significant obligation to enhance the financial data of listed companies in their audit reports.However, in recent years, a large number of audit problems have emerged in listed companies in various industries. For example: Kangmei Pharmaceutical, Huishan Dairy Products, Lanshan Company, Shandong Shengtong Company, etc. The China Securities Regulatory Commission has revealed, through their release of information, that there are grave audit issues in the listed Chinese companies. The biggest problem is that they do not maintain proper professional suspicion. Certified public accountants, formerly seen as "economic police", have lost the trust of public investors due to a lack of professional suspicion, which is further compounded by two primary factors in the top three: nonstandard audit process and disregard of abnormal indicators.The governance structure of China's listed companies has been drastically limited due to this backdrop.

From a professional perspective, this paper examines the audit failure of Fushun Special Steel Co., Ltd. by utilizing theoretical discussion and empirical analysis. By utilizing the hypothesis doubt theory, information asymmetry theory and fraud triangle theory, pertinent data from both domestic and foreign sources were gathered and collated.this paper analyzes the audit of Fushun Special Steel Company by the relevant auditors of Zhongzhun Certified Public Accountants Co., Ltd. in detail, and analyzes the various inappropriate behaviors and possible adverse effects in the audit process, So we can conclude the cause of the audit failure. After that, A thorough analysis of the CSRC's 12 year-long punishment of accounting firms for audit failure revealed a strong correlation between professional suspicion and the failure to audit. It was concluded that certified public accountants' inability to maintain their professional suspicion was a major contributor to the audit failure. Then, from the risk assessment stage, substantive procedure stage and review stage, the factors that cause auditors to be unable to maintain their professional doubts are analyzed. On this basis, from the perspective of professional suspicion, the corresponding prevention and response measures are put forward, so as to avoid audit failure as much as possible.