瑞幸事件的相关审计思考

Relevant Audit Thinking about the Ruixing Incident

瑞幸从成立到上市仅用了两年不到的时间,而从上市到被强制退市的速度更快,只用了一年的时间。从财务造假曝光至今两个多月,这起“黑天鹅事件”引起了社会各界的广泛关注。本文以瑞幸咖啡为研究对象,针对反映出的审计问题进行深入思考,为未来审计的发展提出建议。

It only took less than two years for Luckin to go public from its establishment to the market,and it took only one year from the listing to the forced delisting.Since the exposure of financial fraud for more than two months,this“black swan incident”has aroused widespread concern from all walks of life.This article takes Luckin Coffee as the research object,carries out in-depth thinking on the audit issues reflected,and makes suggestions for the development of future audits.