摘 要

近年来，企业审计失败事件时有发生，大多与企业财务造假、注册会计师未能尽职尽责、会计师事务所审计制度质量差、监管不力等有关。频繁的的审计失败暴露在公众的视野中，导致公众对会计师的不信任和严重的经济损失，整个审计行业都面临着信任危机。我国注册会计师行业发展迅速，这一环节的失误无疑会对审计行业的发展产生负面影响。为全行业敲响了警钟，同时加快了审计失败治理和整体措施完善的步伐。因此，我们有必要分析审计失败的真正原因，找出解决这些错误的应急措施。本文通过对连城兰花审计失败案例的剖析，发现审计主体会计师事务所和注册会计师缺乏可靠性，审计对象公司因操作不当造成了亏损而存在舞弊心理，并分析了此次审计失败的原因，最后提出了相应的有效防范审计失败的对策，希望能对今后的审计行业做出一些贡献，使得国家愈加重视，提高会计信息质量的水平，完善相关法律法规，实现行业快速发展。

关键词：审计失败；失败原因；防范失败对策

Abstract

In recent years, enterprise audit failures have occurred from time to time, most of which are related to enterprise financial fraud, CPA's failure to perform due diligence, weak quality control system of accounting firms and ineffective supervision. Repeated audit failures are exposed to the public's vision, which leads to the public's distrust of accountants and serious economic damage, and the whole audit industry is facing a crisis of trust. China's CPA industry is developing rapidly, and mistakes in this link will undoubtedly have a negative impact on the development of audit industry. It sounded the alarm for the whole industry, and at the same time, it accelerated the steps of managing audit failures and improving the overall measures. Therefore, we need to analyze the real causes of audit failure and find out emergency measures to solve them. Through the analysis of audit failure cases of Liancheng Lanhua, this paper finds that the audit subject accounting firms and certified public accountants lack reliability, and the audit object companies have fraud psychology due to the deficit caused by improper operation. It analyzes the reasons of this audit failure and finally puts forward corresponding effective countermeasures to prevent audit failure, hoping to make some contribution to the auditing industry in the future, so that the state can pay attention to the quality of accounting information, improve relevant laws and realize the rapid development of the industry.

Keywords:Audit Failure；Reasons for Failure；Countermeasures to Prevent Failure

 

目录

摘 要 h I

Abstract II

目录 III

第一章 绪论 5

1.1 研究背景和研究意义 5

1.1.1 研究背景 5

1.1.2研究意义 5

2.1 国内外文献综述 5

1.2.1国外文献综述 5

1.2.2国内文献综述 6

1.2.3国内外文献综述述评 6

1.3研究内容和方法 7

1.3.1研究内容 7

1.3.2研究方法 7

第二章 审计失败概述及其影响 8

2.1审计失败的界定 8

2.2审计失败的特点 8

2.3审计失败的影响 8

2.3.1对注册会计师的影响 8

2.3.1对会计事务所的影响 9

2.3.2对审计行业产生的影响 9

第三章 连城兰花案例介绍 10

3.1公司背景介绍 10

3.2案情概括 10

3.3利安达事务所审计过失 10

3.4连城兰花事件的处罚结果 11

第四章 连城兰花审计失败原因分析 12

4.1注册会计师存在的问题 12

4.2利安达会计师事务所存在的问题 12

4.3连城兰花公司本身存在的问题 13

4.3.1公司存在舞弊心理 13

4.3.2公司经营方式有误 14

第五章 防范审计失败的对策 16

5.1注册会计师的防范对策 16

5.2会计师事务所的防范对策 16

5.2.1完善内部制度 16

5.2.1加强外部监督 16

5.3公司方面的防范对策 17

5.3.1树立公司的诚信文化 17

5.3.2开辟新的经营方式 17

第六章 总结与展望 18

6.1研究结论 18

6.2不足 18

致 谢 19

参考文献 20