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论文编号：	7204
作者编号：	2120123054
上传时间：	2015/6/2 3:12:15
中文题目：	CPA财务报表审计失败研究—基于HN公司的案例分析
英文题目：	Study on audit failure of CPA-Analysis of the HN company''s Case
指导老师：	程新生
中文关键字：	注册会计师；审计失败；财务舞弊；经营失败；审计风险
英文关键字：	Certified Public Accountant；Audit Failure；Financial Fraud；Business Failure；Audit Risk
中文摘要：	自上世纪80年代中国重新开启了注册会计师制度至今，注册会计师审计事业拥有了超过30多年的成长历史。在为了适应改革开放和市场经济发展的过程中，伴随着证券市场的日趋成熟，注册会计师审计事业也获得了良好的成长环境，拥有了迅猛的发展势头。对于我国的市场经济调控体制来说，注册会计师审计是其不可缺少的一部分。注册会计师审计不仅为市场经济调控体制的成功运行提供了助推剂的作用，并且为市场经济的理想运行提供了强悍的外部保护，因此获得了社会各界的高度赞扬，与此同时，构筑了注册会计师在当今社会经济结构中的地位。 近几年中，国内外的重大级别审计失败事件频频暴露，“安然”、“世通”、“科龙”、“蓝田”、“獐子岛”等重大审计案件，已然让注册会计师遭遇了由政府部门、社会大众以及各方面投资者等多层面的严厉批判。注册会计师独立审计所作出的成效与社会公众的期望之间的差距也越来越大，面临的诉讼也越来越多。注册会计师审计失败导致资本市场效率降低，会计师事务所、签字注册会计师和全体注册会计师独立审计行业都遭到了未曾遇见过的信用危机，也是为这个行业敲响了警钟。 本文将审计失败的有关理论和现有研究成果作为切入点，通过将规范性研究与HN公司审计失败实例剖析二者相互联合的方式，按照从抽象到具体、从局部到整体、从问题到对策的思路，研究形成CPA财务报表审计失败形成的原因，并提出相关防范措施，以减低审计失败生成的概率，并推进我国资本市场体制、注册会计师审计行业和被审计公司持续性运营的健康成长态势。
英文摘要：	Since the 80's of the last century of China's CPA system was recovered, development of CPA industry has experienced more than 30 years. In this process, to adapt to the market economy, in particular the requirements of establish and improve these curities market, the CPA Audit has been rapid and sustained development. The CPA Audit as an important part of the control mechanism of market economy, promote the efficiency of the market economic control mechanisms，to ensure the effective functioning of the market economy, and has been widely recognized of society, and initially confirmed its position in the socio-economic structure. In recent years, some audit failures occur frequently, "Enron", "WorldCom", "Yinguangxia", "Kelon", "Zhangzidao" and other major audit case, the Certified Public Accountants has severely criticized by the government, social justice (including investors and creditors) and other aspects. This is a wake-up call for the Certified Public Accountants. In any case, we can not overlook the importance of the audit risk. This article from the introduction of the related theory and research status of audit failure, the author used both normative research and HN company’s case study from the point of relative theory and research status in audit failure. A prevention measure is proposed upon audit failure in the national securities market based on the current situation in China, from part to whole, from abstract to concrete, and step by step from the problem to the countermeasure research.
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