审计失败案例研究——以辉山乳业为例

Case Study of Audit Failure:Taking Huishan Dairy as an Example

近年来,我国上市公司竞争日趋激烈。某些公司频频曝出的财务舞弊案件具有隐蔽性特点,审计失败的次数呈上升趋势,既干扰了我国市场经济的稳定,也影响了投资者作出理智的经济决策,更使审计丧失独立性,降低了审计报告的社会公信力。以毕马威会计师事务所对辉山乳业审计失败为例,分析审计失败的原因,提出加强被审计单位自觉遵守独立性的相应对策和建议,以期完善注册会计师执业独立性,提高注册会计师执业质量,优化监管制度,维护公众利益。

In recent years, China’s listed companies face increasingly fierce competition. The financial fraud cases frequently exposed by some companies have the characteristics of concealment, leading to the increase in the number of audit failures, which has a negative impact on the stability of China’s market economy, and influences the investors to make rational economic decisions resulting in the reduction of public credibility of audit reports.This paper analyzes the causes of the audit failure from the perspectives of the auditee and the accounting firm taking the audit failure of KPMG on Huishan Dairy as an example, puts forward the corresponding countermeasures and suggestions to strengthen the auditee to abide by the independence consciously, so as to perfect the practice independence of the Certified Public Accountant, improve the quality of CPA practice, optimize the supervision system, and safeguard the public interest.