关于外部审计功能缺失与财务造假的探讨——以康华农业为例

Study of External Auditf the Lack of Functions and Financial Fraud

外部审计质量与其功能发挥对于企业的财务报告质量有着直接的关联,同时,会计师事务所出具的审计报告以增强其可信度,两者之间的关系也已经得到了国内外很多样本的实证研究支持。本文以案例研究的形式,通过分析广西康华农业为借壳上市而进行财务造假的案例,微观剖析其外部审计——立信会计师事务所的功能缺失与财务舞弊的直接关系,并提出相应的解决措施。

The quality of external audit has always been directly related to the quality of its financial reporting.At the same time,the audit report issued by the accounting firm to enhance its credibility,the relationship between the two has also been a lot of samples at home and abroad Empirical research support.This paper analyzes the case of financial malfeasance of Guangxi Kanghua Agriculture listed as backdoor listing in the form of case study,and analyzes its external audit in a microcosmic way-the direct relationship between the lack of functions and the financial fraud in BDO China and the corresponding solutions And concluded.