审计失败原因及其防范措施.pdfVIP

提 要 上市公司财务丑闻以及由此导致的审计失败不但给投资者带来巨大的 经济损失 还会严重影响资本市场的健康发展 对于我国新兴的资本市场的 危害尤为严重 因此 研究注册会计师审计失败的原因 探讨审计失败的防 范措施具有十分重要的现实意义 通过对安然 世通 施乐三个美国上市公司审计失败典型案例的剖析 归纳了审计失败的内在原因和外在原因 其中 内在原因包括注册会计师对 被审计公司缺乏独立性 缺乏应有的职业道德 职业谨慎和职业怀疑以及会 计师事务所内部质量控制机制形同虚设 忽视诚信教育等 外在原因包括审 计聘任机制的制度缺陷 公司治理机制的失衡 会计准则制定方式的缺陷以 及美国注册会计师行业监管模式的弊端等 以银广夏审计失败案为例 着重讨论了我国审计失败的特殊原因 与美 国相比 注册会计师业务素质不高 风险意识薄弱在我国表现尤为突出 与 美国的审计环境相比 由于我国上市公司治理机制不健全 审计市场供求关 系扭曲 注册会计师民事法律责任体系不健全 因此我国的审计环境更加恶 劣 在审计失败原因分析的基础上 针对我国审计失败提出了提高注册会计 师的执业水平等内部防范措施以及对我国审计聘任机制 上市公司治理结 构 会计准则体系 注册会计师行业监管机制以及民事法律责任机制等进行 完善的外部防范措施 关键词 财务舞弊 审计失败 防范措施 ABSTRACT Financial scandals of listed companies and auditing failures not only caused enormous financial losses to investors, but also seriously affected the healthy development of the capital market of a country, especially the capital market of China. Therefore, it is vitally important for us to study the reasons and precautionary measures of auditing failures. Three typical auditing failure cases of American listed companies, such as Enron, WorldCom and Xerox, were analyzed to find the intrinsic reasons or extrinsic ones of auditing failures. The intrinsic reasons include the lack of CPAs independence, the lack of due professional care and suspicion, and professional ethics; the lack of effective internal control and ignor ance of integrity education in the accounting firm, etc. The extrinsic reasons include defects in the present system of auditing engagement, unbalance in governance mechanism of listed companies, defects in the way of drafting accounting standards and drawbacks of the supervision model of American CPA practice, etc. Based on the case of Yin Guangxia auditing failure, the article analyzed the reasons of auditing