会计学院知识库

证券市场的快速发展，促使了市场内制度的不断更替。新退市制度的出台使具有退市风险的上市公司形势更加严峻，同时证券法的“备案制”改革也对中小会计师事务所的发展产生了影响，不少中小型会计师事务所通过备案制进入证券服务业市场。在退市制度更加严格的背景下，不少上市公司为继续留在证券市场，不惜采取一切方法对财务报表进行粉饰，进而导致审计环境变差，增加了上市公司的审计风险，影响了会计师事务所的审计质量。因此在退市制度更新与证券法“备案制”改革的大背景下，对会计师事务所审计质量进行评价研究是必要的。

选取深圳堂堂会计师事务所对具有退市风险的X公司审计失败的案例分析，对该事务所审计X公司的具体项目进行审计质量评价研究。堂堂事务所成立于2004年，在2020年证券法改革的背景下进入证券服务业首次承接审计业务，该事务所与退市风险较大的X公司签订了审计合同，备受行业关注，并因此成为当时审计ST类公司的专业户。X公司因财务造假、常年亏空等不良的经济情况造成连续多年被实施退市风险警示。堂堂会计师事务所对X公司进行审计工作中，与X公司签订“抽屉合同”，为其出具不符合实际情况的审计意见及各种违法违规行为的操作，导致该审计案件受到证监会的立案调查及行政处罚。

在此次审计失败的案件中，由于X公司的经营环境较差、审计风险较高，堂堂会计师事务所的审计质量也难以保证。因此结合被审计单位的特殊性因素，利用层次分析法选取5个一级指标，23个二级指标构成堂堂事务所的审计质量评价体系，其次利用模糊综合评价法对堂堂会计师事务所审计X公司的具体审计项目进行评价打分。评价结果显示该项目的审计质量处于较差的水平，事务所存在综合能力不足、独立性缺失、审计程序执行不当和事务所质量控制存在缺陷等问题。对此提出会计师事务所审计ST类公司时应提高事务所执业能力、确保会计师勤勉尽责、完善事务所质量控制体系等具体建议，以期促进会计师事务所行业的健康发展。

The rapid development of the securities market has prompted the continuous updating of the system within the market. The introduction of the new delisting system has made the situation of listed companies with delisting risks more severe. At the same time, the reform of the "filing system" of the securities law has also had an impact on the development market of small and medium-sized accounting firms. Many small and medium-sized accounting firms have entered the securities service industry market through the filing system. In the context of a stricter delisting system, many listed companies have taken all measures to whitewash their financial statements in order to continue to remain in the securities market, resulting in a deteriorating audit environment, increasing the audit risk of listed companies, and affecting the audit quality of accounting firms. Therefore, in the context of the renewal of the delisting system and the reform of the "filing system" of the securities law, it is necessary to conduct evaluation research on the audit quality of accounting firms.

This article selects Shenzhen Tangtang Certified Public Accountants to conduct a case study on the audit failure of Company X with delisting risk, and conducts an audit quality evaluation study on the specific projects audited by the accounting firm. Tang Tang Law Firm was established in 2004, and entered the securities service industry for the first time to undertake audit business in the context of the reform of the securities law in 2020. The firm signed an audit contract with Company X, which has a high risk of delisting, attracting industry attention and becoming a professional auditor of ST companies at that time. Company X has been warned of delisting risks for many consecutive years due to poor economic conditions such as financial fraud and perennial deficits. During the audit of Company X, Tang Tang Office signed a "drawer contract" with Company X to provide audit opinions that did not conform to the actual situation and various illegal and illegal actions, resulting in the filing investigation and administrative punishment of the audit case by the CSRC.

In this failed audit case, due to the poor operating environment and high audit risk of Company X, it is difficult to ensure the audit quality of the Tang Tang accounting firm. Therefore, this article combines the specific factors of the audited unit, selects 5 first level indicators and 23 second level indicators using the analytic hierarchy process to form the audit quality evaluation system of Tang Tang Firm, and then uses the fuzzy comprehensive evaluation method to evaluate and score the specific audit projects audited by Tang Tang Firm for Company X. The evaluation results show that the audit quality of the project is at a poor level, and the firm has problems such as insufficient comprehensive ability, lack of independence, improper implementation of audit procedures, and defects in the firm's quality control. To this end, it is proposed that accounting firms should improve their professional ability, ensure that accountants are diligent and responsible, and improve the quality control system of accounting firms when auditing ST companies, in order to promote the healthy development of the accounting firm industry.