会计师事务所的审计风险的防范研究—以海南亚太审计失败案例为例.docxVIP

PAGE 12 PAGE 13 河北经贸大学经济管理学院毕业论文（设计） PAGE 1 摘要 企业财务信息随着经济的进步变得越来越重要。就近几年的情况来看，审核财务信息的审计人员开展工作变得愈加艰难，其职能不断弱化，从而导致大部分正常披露的财务信息无法公之于众，投资者无法根据真实的财务报告获取公司实际信息，最终可能导致投资者利益受到威胁。所以，提升审计质量，尽可能避免审计失败来治理上市公司财务报告舞弊的问题势在必行。 海南亚太实业接连五年对外公布虚假信息，伪造自身财务报表，然而瑞华会计师事务所作为该公司财务信息审核方毫无作为，这是一个非常值得研究的审计失败的例子，说明我国在研究和整治审计失败方面还需要不断进步。本篇文章先对该案例的审计失败过程进行叙述整理，通过行业形势和企业内部控制，对该企业背景和财务信息进行梳理，对会计师事务所审计风险的现实情况进行分析，对于该审计结果为什么会失败，审计风险产生的原因又是什么都做了详细的分析，最后对于审计风险的防控也提出了具体的措施。 关键词：会计师事务所；审计风险；海南亚太；审计失败 Abstract Advanced Economic Information makes Financial Information of Enterprises important. In recent years, auditors who audit financial information have become increasingly difficult and their functions have been weakening, leading to the unavailability of most of the normally disclosed financial information. Investors do not have access to actual information on the basis of real financial reports, which may ultimately lead to a threat to investors’ interests. Therefore, it is imperative to improve the success rate of audit and reduce the failure to manage the financial report fraud of listed companies as far as possible. Hainan Asia Pacific Industry has published false information and falsified its own financial statements for five consecutive years. However, as the financial information auditor of the company, Ruihua Accounting firm has done nothing, and this case can be used as a typical example of audit failure. This is an example of audit failure which is worthy of study. It shows that our country still needs to make continuous progress in researching and rectifying audit failure. This article first narrates the audit failure process of the case, through the industry situation and the internal control of the enterprise, combs the background and financial information of the enterprise, and analyzes the reality of the audit risk of the accounting firm. This paper makes a detailed analysis of the reasons why the audit results fail and the causes of audit risks, and finally puts forward concrete me