摘要
2019年，广东正中与瑞华所因为康美药业和康得新的财务案，被证监会列入重点监控对象；尤其是瑞华所作为国内大所代表之一，却频繁受到相关监管机构的处罚。因此，研究国内大所频繁遭受审计失败的原因，对其他所如何有效防止审计失败，提高审计质量有着重要借鉴意义。本文以2013年至2020年证监会对瑞华所做出的行政处罚及监管措施为样本，统计分析了导致其审计失败的各方原因以及审计失败相关特征，并提出相关改进建议。
pdf转doc本文的研究内容主要分布在六个部分之中，其中，第一部分详细阐述了学术界的相关研究成果，并基于前人的研究结论，提出了课题研究的理论依据，以及研究思路，并对现有研究成果进行了树立和总结，提出了审计失败的概念和原因，探讨了审计失败的防范机制，形成对研究主题较为全面认识；第二部分着重说明了课题研究的理论依据，并对相关理论的概念定义进行了介绍。首先阐述了审计失败和审计风险两个基本概念，并对两种概念的相关特征进行了介绍；然后在此基础上比较了两者的异同；最后介绍了审计失败相关理论。第三部分基于证监会发布的2013~2020年间的会计律师事务所行政处罚公告，对不同地区和不同年度的审计失败问题进行了分析，发现其具有地域性、潜伏性和集中性等特点；其次，从不同角度分析了相关审计失败案例的原因，发现导致审计失败的主要原因集中在审计主体一方；最后，对审计失败产生的后果进行了统计与分析。第四部分以瑞华所为例，首先对瑞华所的基本情况进行了简要介绍，涵盖了分支机构、业务类型、服务对象、营业收入结构等；然后通过样本数据分
析从不同角度总结了瑞华所审计失败的相关特征；接着根据统计数据结果，阐述了瑞华所审计失败的原因以及各种原因出现的频次；最后从行政处罚结果和其他后果等方面分析了瑞华所受到的行政处罚以及审计失败对资本市场、行业以及自身产生的不同影响。第五部分通过瑞华所审计失败的原因，根据不同的主体，有针对性地提出改进措施，为瑞华所的审计质量管理、审计失败防范体系建设提供理论指导，同时，这也对全国会计师事务所的审计质量管理体系优化具有重要的参考意义。最后一部分对本文的研究作出了总结，指出了研究不足之处，并基于证监会对瑞华所审计失败的系列处罚案例提出了审计失败的研究展望。
本文借助瑞华所相关审计失败案例，对审计失败的相关因素进行了分析，并探讨了审计失败造成的影响。在理论层面可以帮助丰富国内审计失败案例研究的文献，以期为后续研究提供借鉴；实践方面，本文通过对瑞华所系列审计失败进行分析总结，一方面出了其发生审计失败的主要原因，有助于其更有针对性实施整改措施，提升审计质量；另一方面瑞华所作为国内代表之一，其审计失败的经验教训可以为他所提供借鉴，从而可以从整体上提高审计质量，净化审计市场环境，在促进行业良性发展的同时更好地维护了资本市场公平公正的秩序，也推动了资本市场的健康发展。
关键词：瑞华所；审计失败；统计分析；质量管理
Abstract
In 2019, Kangmei pharmaceutical and kangdexin were exposed to financial fraud, and their audit institutions: Guangdong Zhengzhong Zhujiang and Ruihua were on the cusp of the storm. Especially as one of the representatives of major domestic institutions, Ruihua is frequently punished by relevant regulatory agencies. Therefore, studying the causes of frequent audit failures at major domestic institutes has important implications for how other institutes can effectively prevent audit failures and improve audit quality. In this paper, by collecting the CSRC's official website published from 2013 to 2020 market supervision announcement, has carried on the summary to law firm audit failure cases, and analyzed the causes of the failure, Discusses the various reasons of audit problem, analyzes the shortcomings in the course of audit work.地下城徽章怎么镶嵌
In this paper, the research contents mainly six parts, of which the first part mainly centered on the introduction of domestic and foreign research present situation, the research train of thought and theory basis in this paper, based on previous research conclusion, this paper expounds the concept of audit failure., thus forming a more comprehensive understanding of research topic. Finally, the existing research results are reviewed.
The second part is the theoretical basis of the thesis, put the paper in the chapter firstly explains the subject related theory, illustrates the concept of audit risk related, and then to even have a concept o
f characteristic are introduced. Finally elaborated the related factors of audit failure.
The third part based on the SFC audit failure penalty notice issued in recent years, the study of accounting firms and a number of audit work, and an important indicator, probes into the related factors, points out the defects existing in the audit work, puts forward the optimal path.Finally, the results of audit failure are analyzed.
In the fourth part, taking In the empirical case study of ruihua, first on the company's basic situation were summarized, then the business operating conditions of the branches, business types, service objects and business income composition;Then,
the sample data are analyzed, and the relevant characteristics of audit failure of Ruihua Institute are Based on the different perspective on the research conclusion is summarized. Then the data statistical analysis results oriented, discusses the related reasons for audit failure of Ruihua Institute and the frequency of various reasons are elaborated;Finally, from the results of administrative punishment and other consequences, it analyzes the different effects of administrative punishment and audit failure on the capital market, industry and itself.
The fifth part, based on the empirical case studies and analysis, discusses the specific cause of the f
ailure of the audit, analyzes the correlation factors, points out the optimization and improvement in the opposite direction.
立冬节气吃什么食物Sixth part reviewed research on full text, and put forward the study of the defects, puts forward the related factors of audit failure, as well as the prevention and control measures, in order to promote the further perfect of our country's accounting audit system.
The effects of audit failure are discussed, and based on the empirical case study and analysis of some targeted improvement measures are put forward.In the time study, this paper analyzes the specific cause of the failure of the audit.,On the one hand, it finds out the main reasons of audit failure, which is helpful to implement rectification measures and improve audit quality;On the other hand, as one of the representatives in China, Ruihua Institute's experience and lessons of audit failure can be used for reference,It can improve the audit quality as a whole, Adjust the audit procedures, improve the industry management mechanism, improve audit quality, robustness and health security audit market development.
Key words: Ruihua Certified Public Accountants; Statistical analysis; Program execution; Quality management
目录
第一章 绪论 (1)
第一节研究背景及意义 (1)
一、研究背景 (1)
二、研究意义 (2)
第二节国内外文献综述 (3)
一、审计失败相关研究 (3)
二、审计风险相关研究 (6)
三、审计失败与审计风险联系的研究 (7)
四、文献述评 (8)
第三节研究方法与创新之处 (8)你的微笑歌词 那英
一、研究方法 (8)
二、本文创新点 (9)
第四节研究内容与技术路线 (9)
一、研究内容 (9)
二、本选题拟采用的技术路线 (10)
第二章 审计失败相关概念及理论基础 (12)
第一节相关概念 (12)
一、审计失败的概念 (12)
二、审计失败表现形式及其特征 (14)
什么古装剧好看三、审计风险的概念 (12)
都匀毛尖简介四、审计风险的特征 (14)
五、审计风险与审计失败的区别与联系 (14)
第二节相关理论基础 (15)
一、代理理论 (15)
二、财务舞弊理论 (16)
三、信息不对称理论 (17)
四、理性经济人理论 (18)
第三章 会计师事务所审计失败现状、原因及后果分析 (20)
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