对审计独立性的思考——基于瑞华会计师事务所审计振隆特产的案例分析.pdfVIP

对审计独立性的思考 ——基于瑞华会计师事务所审计振隆特产的案例分析 摘 要 独立性乃审计之魂，贯穿审计过程始末，保持独立性是审计行业赖以生存和 发展的基础。执业过程中，注册会计师自身的独立性是保障企业利益相关者利益、 保障会计信息准确披露的重要前提，同时也是注册会计师获取社会公众信任的基 础，审计独立性的缺失会使审计工作无法保证其自身存在的意义。近几年来，一 连串财务造假和舞弊案件的发生及报道，致使社会公众和相关利益人员对审计行 业的公正、客观以及独立性产生了很大的质疑，审计独立性成为焦点问题，对该 问题进行有关研究变得极其重要。 本文在梳理好相关理论的基础上，以审计独立性为研究对象，对瑞华会计师 事务所审计的振隆特产 IPO 造假案进行案例分析和规范研究，在此基础上，思 考案例中影响审计独立性的主因并分别说明丧失独立性对事务所、被审单位造成 的严重后果，得出审计独立性除了受事务所自身利益的影响外，非鉴证业务、外 在压力、注册会计师自身素质等也会成为独立性缺失影响因素的结论，并根据我 国现实情况就提高审计独立性问题提出三点可行性建议。 关键词：注册会计师；审计独立性；审计失败；振隆特产 I Thinking About Audit Independence ——A Case Study Based on the Audit of Zhenlong Specialty by Ruihua Certified Public Accountants Abstract Independence is the soul of auditing. Throughout the auditing process, maintaining independence is the basis on which the auditing industry depends on survival and development. In the process of practicing, the independence of CPAs is an important prerequisite for protecting the interests of corporate stakeholders and the accurate disclosure of accounting information. It is also the basis for CPAs to gain the trust of the public. The lack of audit independence will make audit work impossible The meaning of its own existence. In recent years, a series of financial fraud and fraud cases have occurred and reported, which has caused the public and relevant stakeholders to question the fairness, objectivity, and independence of the audit industry. Audit independence has become the focus of the issue. The research becomes extremely important. On the basis of sorting out the relevant theories, this article takes audit independence as the research object, conducts case analysis and standardization research on the IPO fraud case of Zhenlong specialty audite