审计失败中的法律责任认定分析

Analysis of the Determination of Legal Liability in Audit Failures

以JH集团借壳上市案件为对象,探索其审计失败的过程、成因及法律责任认定情况,并从中得出审计失败法律责任认定的启示与建议。研究发现,JH集团借壳上市之所以得逞,不仅与审计执业环境差、会计师事务所内控体系不健全等有关,同时也与注册会计师专业尽责度及被审计单位财务管理情况有关。而我国在开展法律责任认定的过程中还存在法律制度不健全、责任认定不清晰等问题,应从健全和完善行政责任体系、明确会计师事务所内部治理体系、优化注册会计师民事责任制度及被审计单位领导树立正确的三观四个方面进行完善。旨在通过研究促进我国审计行业的规范化发展,并有助于我国资本市场的良性运转。

Taking the case of JH Group’s back door listing as the object, the paper explores the process, causes and legal liability determination of its audit failure, and draws inspiration and suggestions for legal liability determination of audit failure. It is found that the success of JH Group’s back door listing is not only related to the poor audit practice environment and unsound internal control system of accounting firms, but also related to the professional due diligence of CPAs and the financial management of audited entities. In the process of carrying out legal liability determination in China, there are still problems such as unsound legal system and unclear liability determination, which should be improved from four aspects: sound and perfect administrative liability system, clear internal governance system of accounting firms, optimization of civil liability system of CPAs and establishment of correct three views by the leaders of audited units. The aim of this paper is to promote the standardized development of China’s auditing industry through the study and to help the sound operation of China’s capital market.