信永中和“登云股份IPO审计失败”探究

Exploration of Dengyun Shares IPOAudit Failure of ShineWing

本文以证监会发布的针对信永中和及两名签字注册会计师的行政处罚决定书为切入点,结合深圳证券交易所、天眼查、巨潮资讯等网站公布的相关信息,从信永中和的具体审计过程,分析登云股份IPO审计失败的原因,原因主要在于基于业务需要未充分了解公司及其经营环境,贸然接受委托,缺乏应有的执业审慎,缺少了必要的审计程序,复核制度流于形式丧失了发现错误的最后机会。

Based on the decision of administrative penalty issued by the CSRC for ShineWing and two signed certified public accountants,combined with the relevant information published by Shenzhen Stock Exchange,tianyancha,cninfo and other websites,this paper analyzes the reasons for the failure of the IPO audit of Dengyun shares from the specific audit process of ShineWing and analyzes that the main reason is that the company and its business are not fully understood based on the business needs,the business environment is entrusted,the professional prudence and necessary audit procedures are absent,and the review system just loses the last chance of finding mistakes.