雅百特财务造假审计失败分析及思考.docxVIP

PAGE PAGE 2 雅百特财务造假审计失败分析及思考 摘 要：上市公司为了自身利益，常常采取各种手段粉饰报表，财务造假来欺骗公众。由于注册会计师往往因为未保持独立性,缺乏职业谨慎态度等因素得出不正确的审计报告,违背了真实可靠的原则，造成了审计失败，不仅公众对注册会计师审计的信任度不断减少，同时也给证券市场带来了不正面影响。因此,研究审计失败案例,分析思考上市公司财务造假审计失败问题成为我们探究的重点。本文以众华会计师事务所对上市公司雅百特审计失败为例，从审计主体、审计客体、外部环境三个层面入手，寻找提升审计质量、避免审计失败的方案，以期在上市公司财务造假后中维护公众权益、确保审计行业健康发展。 关键词：雅百特；财务造假；审计失败；注册会计师 Analysis and thinking on the failure of yabaite financial fraud audit Abstract：From the perspective of the punishment information of the CSRC, listed companies often resort to various means to cheat the public in order to complete financial plans, maintain or improve the stock price, increase capital and issue shares, and keep the listing qualification. Due to the lack of independence of certified public accountants, lack of caution and other factors to obtain inappropriate audit opinions, resulting in a negative impact on the securities market. Therefore, it has become the focus of our research to study the audit failure cases and analyze the financial fraud audit failure of listed companies. This article with the securities and futures commission to investigate and punish the listed company of Baxter audit failure as an example, and analysis of financial fraud motivation and the background of combing case method, studies the source of the failure of the audit, and in accordance with the above conditions for firm to audit the main reason for the failure, finally from the CPA, from three aspects of certified public accountants, regulators, looking for enhance the level of audit, to avoid failure of the policy, in order to maintain the rights and interests of investors in the financial fraud problems, ensure the orderly development of the industry. Key words：yabaite; Financial fraud; Audit failure; Certified public accountant 引言 在经济市场中，上市公司作为主要的组成部分，对于整个行业正常运行以及经济的发展有巨大的影响力。而随着市场经济的规模日益扩大，使得企业面临着各种各样的内外部压力，很多企业铤而走险选择财务造假来欺骗报表使用者。所以，能否获得经济市场准确且全面的信息，直接关乎每个行业能不能顺利运行。因此，上市企业财务报表的真实性以及完整性成为审计师行业审计重点。 如果会计师事务所在审计财务报告时能够充分保持独立性，那么它将在遏制上市公司财务舞弊