会计师事务所审计失败案例分析——以中兴财所审计柏堡龙为例

Case Analysis of Audit Failure of Accounting Firms--Taking the Audit of Bobaolon by Zhongxingcai Guanghua as an Example

近年来中国证监会监管力度不断加强,上市公司财务造假现象仍旧数见不鲜,使得社会公众难以信任注册会计师出具的审计报告。本文从审计主体、审计客体、外部监管三个层面分析中兴财所审计柏堡龙失败的原因,并提出防范审计失败的建议。审计主体层面,中兴财所质量控制职能缺失、函证程序失控、警惕性不足是造成审计失败的主要因素。审计客体层面,企业本身内部治理结构不完善带来更高的审计风险,进一步加大了审计失败的可能性。外部监管层面,监管覆盖面不足、监管滞后、处罚力度低等因素让企业与会计师事务所存在侥幸心理,审计失败风险由此升高。基于此,会计师事务所应进行一体化管理、完善并严格执行质量管理程序、提升执业能力,上市公司须完善公司治理结构,外部监管机构需把好上市门槛、利用新技术提高监管敏捷性、加重违法违规成本,以期减少审计失败事件。

In recent years,the supervision of the China Securities Regulatory Commission has been continuously strengthened,and the phenomenon of financial fraud of listed companies is still common,which makes it difficult for the public to trust the audit report issued by certified public accountants.This paper analyzes the reasons for the failure of Zhongxingcai Guanghua's audit of Bobaolon from the three levels of audit subject,audit object and external supervision,and puts forward suggestions to prevent audit failure.At the level of audit subject,the lack of quality control function,the out of control of correspondence procedure and the lack of vigilance are the main factors causing audit failure.At the level of audit object,the imperfect internal governance structure of the enterprise itself brings higher audit risk,which further increases the possibility of audit failure.At the external regulatory level,factors such as insufficient regulatory coverage,lagging supervision,and low penalties have led to a fluke mentality between enterprises and accounting firms,and the risk of audit failure has increased.Based on this,accounting firms should carry out integrated management,improve and strictly implement quality management procedures,and improve their practice ability.Listed companies must improve their corporate governance structure.External regulators need to set a good listing threshold,use new technologies to improve regulatory agility,and increase the cost of illegal violations,in order to reduce audit failure events.