PDF《中国证券市场审计失败案例研究》

学校编码:10384 分类号 密级 学号:X200211009 UDC 厦门大学硕士学位论文中国证券市场审计失败案例研究 Study on Audit Failure Cases in Securities Market in China 葛文荣 指导教师姓名:薛祖云 副教授 专业名称:会计学论文提交日期:2005 年4月论文答辩时间:2005 年6月学位授予日期:2005 年月答辩委员会主席: 评阅人:

2005 年4月厦门大学博硕士论文摘要库厦门大学学位论文原创性声明 兹呈交的学位论文,是本人在导师指导下独立完成的研 究成果.

本人在论文写作中参考的其他个人或集体的研究成 果,均在文中以明确方式标明.本人依法享有和承担由此论 文而产生的权利和责任. 声明人(签名) : 年月日厦门大学博硕士论文摘要库内容摘要 在证券市场上,投资者进行投资决策的主要依据是上市公司披露的各 种信息,其中主要是会计信息.注册会计师的审计工作对这些会计信息的 可靠性提供了一定程度的保证,提高了投资者的信心,促进了证券市场的 繁荣.然而,随着我国证券市场的发展,一系列审计失败案例相继发生, 如 红光实业 、 琼民源 、 东方锅炉 、 郑百文 、 银广夏 等,这些 事件使投资者蒙受巨大经济损失,严重挫伤了投资者的投资热情,增加了 社会不稳定因素,同时也使人们对注册会计师的审计质量和职业道德,以 及监管机构的监管能力与效率等问题提出了广泛的质疑;

更使刚刚处于起 步中的中国注册会计师行业陷入了困境. 本文在总结国内学者们对审计失败定义的基础上,提出了针对本文范 围内的审计失败概念,并归纳总结出我国证券市场上 1992-2002 年的

46 个审计失败案例,再结合三个典型的审计失败个案,演绎推导出我国审计 失败的成因,最后提出了针对性的防范对策.以期通过这一问题的研究, 为防范审计失败提供有益的参考. 本文涉及的重要概念与研究结论有:

1、审计失败是指在企业会计报表存在着重大错报或漏报的情况下,注 册会计师发表了不恰当的审计意见.审计失败与审计风险、经营失败既有 联系,更有区别.

2、审计失败的成因既有审计外部执业环境的原因,又与上市公司治理 结构不完善甚至管理当局舞弊相关,更与事务所和注册会计师的自身执业 水平和职业道德等方面密不可分.

3、防范审计失败应从多个方面着手,需要全社会总动员.首先应完善 资本市场,改善公司治理结构,健全法制建设,优化审计环境;

其次应进 行事务所内部组织改革和全面质量控制;

最后应推进注册会计师队伍建设, 提高注册会计师职业道德水准,维护注册会计师形象. 关键词:审计失败;

成因;

防范对策 厦门大学博硕士论文摘要库厦门大学博硕士论文摘要库Abstract In the securities market, the investors make decisions mainly by using information, especially financial information disclosed by listed companies. The audit of financial statements performed by CPAs provides reasonable assurance for the credibility of the information, thus enhancing the investors'

confidence and promoting the prosperity of the market. However, with the development of the securities market, many a case of audit failure have emerged, such as Hongguang Shiye , Dongfang Guolu , Qiongminyuan , Zhengbaiwen , Yinguangxia and etc. On one hand, the investors suffer a great loss and their confidence is seriously impaired, and it increases the social unsteady factors;

On the other hand, people put forward to query extensively to audit and occupation quality of CPAs and the level of the regulatory and enforcement authorities, making CPAs profession sank into the predicament. This thesis puts forward the concept of audit failure in the light of it, and induce

46 audit failure cases in Chinese securities market from

1992 to 2002. It starts from the analysis of the penalty enforced on accounting firms and CPAs by the CSRC in recent years, in combination with typical cases study, attempts to analyze the causes of audit failure from three aspects: the audit environment, Objects of Audit, Bodies of Audit, and finally provides implications. The aim of the research is to can be beneficial reference for accounting firms and CPAs. The important concept and conclusions of this thesis are as following: 1, Audit failure refers to the CPAs express an inappropriate audit opinion after performing an audit, when the financial statements contain material misstatements or omissions. The audit failure has much relation with audit risk and business failure, but there are much more differences between them. 2, The audit failure is not only because of the practicing environments, also because of the imperfect corporate governance and management fraud, but mostly it is because of the accounting firms and CPAs themselves, such as their relatively low audit quality and professional ethics and etc. 厦门大学博硕士论文摘要库3, To keep away from the audit failure we should take steps from many aspects. First we should improve the capital market and the company governance, establish a sound legal system to improve the practicing environments for the CPA profession;

Second the accounting firms should proceed the internal reform and general quality control;

Last we should promote the healthy development of the CPA profession, improve CPAs standards of professional ethics and maintain their professional image. Key Words: audit failure;

causes;

countermeasures. 厦门大学博硕士论文摘要库目录导言1

第一章 中国审计失败的概况分析及影响.4

第一节 审计失败的基本概念辨析

4

第二节 中国审计失败的概况分析

8

第三节 审计失败的影响

13

第二章 中国审计失败成因分析.17

第一节 审计外部执业环境

17

第二节 审计客体视角

21

第三节 审计主体视角

29

第三章 中国审计失败个案分析.35

第一节 虚假验资上市―― 东方锅炉 VS 四川会计师事务所.......35

第二节 上市前虚假陈述―― 红光 VS 成都蜀都会计师事务所...38

第三节 上市后的利润操纵――银广夏 VS 中天勤会计师事务所......43

第四章 防范审计失败的对策.49

第一节 改善审计执业环境

49

第二节 事务所内部改革与质量控制

52

第三节 推进注册会计师队伍建设

56 结束语61 参考文献

62 附录65 后记73 厦门大学博硕士论文摘要库厦门大学博硕士论文摘要库CONTENTS Preface.1 Chapter

1 The general situation and impact of audit failure in China

4 1.1 The analysis about a series of related concepts about audit failure....4 1.2 The general situation........