摘 要：近来，康康美药业的近300亿财务造假案引起了社会的广泛关注。基于对审计失败理论以及审计失败后产生的附加效应的理解，本文以广东正中珠江会计师事务所对康美药业审计失败为例，首先简述所选案例的相关细节，然后对本次审计为何会失败从被审计客户、事务所和注册会计师、监管机构三个层面来分析原因，最后再提出规避康美药业审计失败的一些措施，以期待康美药业能够更好的发展。

关键词：审计失败;会计师事务所;康美药业

Analysis of the reasons for the failure of Kangmei pharmaceutical and avoidance measures

Abstract:Recently, Kangmei pharmaceutical's nearly 30 billion financial fraud cases have aroused widespread concern in the society. Based on the understanding of the audit failure theory and the additional effect after the audit failure, this paper takes Guangdong Zhengzhong Zhujiang accounting firm's audit failure of Kangmei pharmaceutical as an example, first describes the relevant details of the selected case, then analyzes the reasons for the audit failure from the three levels of the audited customers, the accounting firm, the certified public accountant and the regulatory agency, and finally puts forward some suggestions Some measures to avoid the audit failure of Kangmei pharmaceutical, hoping that Kangmei pharmaceutical can develop better.

Key words: audit failure; accounting firm; Kangmei pharmaceutical

 

目 录

摘 要 1

Abstract 1

一、审计失败概述 1

（一）审计失败的含义 1

（二）审计失败的影响 2

二、正中珠江会计师事务所对康美药业审计案例回顾 3

（一）康美药业基本情况 3

（二）康美药业造假手段 4

（三）正中珠江会计师事务所审计情况 6

（四）证监会对正中珠江会计师事务所和康美药业的处罚结果 7

三、康美药业审计失败的原因 7

（一）审计程序不严谨 8

（二）审计独立性缺失 9

（三）审计监管力度不够 10

四、康美药业审计失败的规避措施 11

（一）规范审计程序 11

（二）确保审计的独立性 11

（三）加强审计监督力度 12

参考文献： 14