会计学院知识库

当前，我国经济飞速发展，资本市场日趋完善，企业在迎来机遇的同时也会 面临许多挑战。随着企业数量的不断增多，市场竞争也愈发激烈，为了能抢占更 大的市场份额，获得更多的利润空间，一些企业不惜冒着被处罚的风险进行财务 舞弊。与此同时，由于财务舞弊所导致的审计失败案件也日渐频发，审计失败的 发生不仅损害了股东和投资者的利益，而且降低了审计行业的公信力，从而影响 资本市场的良性发展。审计失败案件的频频发生引起了理论和实务界的广泛思考 与研究，探究影响审计失败的根源性原因和相应规避方法已经成为当前业界高度 关注的问题。 本文选取中天运会计师事务所对胜通集团的审计失败为案例研究对象，从审 计冲突视角切入，采用文献研究法和案例分析法分析审计失败发生的原因。首先， 搜集和整理了目前国内外学者关于审计失败和审计冲突的研究，在深入分析文献 之后对审计失败和审计冲突理论的相关概念和理论进行了梳理。其次，根据审计 不同阶段的冲突和目前我国资本市场审计失败现状，对传统“N&P”审计冲突模 型进行了优化。再次，将优化后的审计冲突模型应用到胜通集团审计失败案例分 析中，主要分析胜通集团向中天运施加压力的可能性因素、中天运事务所抵御胜 通集团压力的力量，从而探究影响审计失败的关键因素。最后，基于审计冲突视 角，从加强会计师事务所合规审计的力量、增加注册会计师抵抗压力的能力以及 提高监管部门的监管力度三个方面来规避审计失败的发生。本文的研究能够深入 探究审计失败的根本原因，希望能对其他会计师事务所防范审计失败提供一定的 参考和借鉴意义。

At present, China's economy is developing rapidly, the capital market is becoming more and more perfect, and enterprises will face many challenges while welcoming opportunities. With the increasing number of enterprises, market competition is becoming more and more fierce, in order to seize a larger market share, gain more profit space, some enterprises at the risk of being punished for financial fraud. At the same time, audit failures caused by financial fraud are becoming more frequent. The occurrence of audit failures not only damages the interests of shareholders and investors, but also reduces the credibility of the audit industry, thus affecting the benign development of the capital market. The frequent occurrence of audit failure cases has caused extensive thinking and research in the theoretical and practical circles. Exploring the root causes of audit failure and corresponding circumvention methods has become a highly concerned issue in the current industry. This paper selects the audit failure of Zhongtianyun Accounting Firm to Shengtong Group as the case study object, starting from the perspective of audit conflict, uses literature research method and case analysis method to analyze the causes of audit failure. First of all, this paper collects and sorts out the current researches of domestic and foreign scholars on audit failure and audit conflict, and sorts out the relevant concepts and theories 兰州财经大学硕士学位论文 冲突理论视角下中天运对胜通集团审计失败案例研究 of audit failure and audit conflict theory after an in-depth analysis of the literature. Secondly, the traditional "N&P" audit conflict model is optimized according to the conflict in different stages of audit and the current audit failure in China's capital market. Thirdly, the optimized audit conflict model is applied to the analysis of audit failure cases of Shengtong Group, which mainly analyzes the possibility factors of Shengtong Group exerting pressure on Zhongtian Yun Group and the strength of Zhongtian Yun firm resisting the pressure of Shengtong Group, so as to explore the key factors affecting audit failure. Finally, based on the perspective of audit conflict, this paper tries to avoid audit failure from three aspects: strengthening the power of compliance audit of accounting firms, increasing the ability of CPAs to resist pressure and improving the supervision of regulatory departments. The research of this paper can deeply explore the root cause of audit failure, and hope to provide some reference and reference for other accounting firms to prevent audit failure.