运用现代风险导向审计分析科龙电器案件

Analysis of the Kelon electrical ware using the modern risk-oriented audit

近几年,我国市场上审计失败的案例越来越多,无论是国内会计事务所还是国际四大会计事务所,都难幸免于此。德勤会计事务所对科龙电器的审计失败就是一个很典型的案例。注册会计师未充分运用现代风险导向审计方法和程序,没有怀着职业怀疑的态度,是导致科龙电器审计失败的重要原因之一,这对于在我国推行现代风险导向审计方法有着很好的借鉴和启示作用。

In recent years, China＇s market, more and more cases of audit failure, whether domestic or international Big Four accounting firm, accounting firm, is immune immune from this. Deloitte＇s audit of the Kelon Electrical failure is a typical case. CPA did not make full use of modern risk-based audit methods and procedures, no With the attitude of professional skepticism Kelon Electrical audit failure led to a major reason, which in our country for the implementation of modern risk-based audit approach has a good reference and inspiration .