南纺股份公司审计失败探讨

发布时间：2018-04-11 19:23

本文选题：南纺股份 + 审计失败　；参考：《江西财经大学》2017年硕士论文

【摘要】：审计失败指的是在审计的过程中,注册会计师没有遵守会计职业道德和审计准则,出具了不公允的审计报告,这个审计意见未能公正的说明企业原本的财务情况。如果会计师未遵循审计准则出具了不公允的审计意见,会对被审计单位的投资者,事务所以及注册会计师本身带来风险和损失。本文首先对审计失败的相关理论和审计失败的原因影响进行文献综述,采用文献归纳与案例研究相结合的方法进行案例分析,结合南京立信永华会计师事务所对南纺股份公司审计失败的具体表现,对审计失败的原因从内部原因和外部环境进行了深层次的分析,之后再结合审计失败的影响分析,据此得出审计失败相应的结论和启示,提出预防审计失败的相关建议,期望审计行业得以健康稳定的发展。本文开篇是引言,相关理论阐述在第二章,从审计失败的原因和影响方面进行了理论概述,第三章主要是南京立信永华会计师事务所和南纺股份公司的简介,以及审计失败的主要表现情况,第四章主要分析了审计失败的原因,第五章从会计师、投资者和资本市场三方面分析了该案例审计失败对其产生的影响,第六章结合上述的案例分析得出结论和启示,概括了审计失败的主要原因和预防审计失败需采取的措施,第七章为结束语,主要归纳了本文的写作目的以及不足之处。
[Abstract]:Audit failure refers to the fact that in the process of auditing, CPA fails to abide by accounting professional ethics and auditing standards, and issued an unfair audit report. This audit opinion fails to explain the original financial situation of the enterprise fairly.If the accountant does not comply with the audit standards issued an unfair audit opinion, will be audited to the investors, the firm and the CPA itself will bring risks and losses.In this paper, firstly, the relevant theories of audit failure and the causes of audit failure are reviewed, and the method of combining literature induction with case study is used to analyze the case.Combined with the concrete performance of the audit failure of Nanjing Lixin Yonghua Accounting firm, the causes of audit failure are deeply analyzed from the internal reasons and external environment, and then the impact of audit failure is analyzed.Based on this, the corresponding conclusions and revelations of audit failure are obtained, and the relevant suggestions on how to prevent audit failure are put forward, and the development of audit industry is expected to be healthy and stable.This paper begins with an introduction. In the second chapter, the author summarizes the reasons and effects of audit failure. The third chapter is a brief introduction of Nanjing Lixin yonghua accounting firm and Nanfang co., Ltd.And the main performance of audit failure, the fourth chapter mainly analyzes the reasons of audit failure, the fifth chapter analyzes the impact of audit failure on the audit failure from three aspects: accountant, investor and capital market.The sixth chapter concludes the main reasons of audit failure and the measures to be taken to prevent audit failure. The seventh chapter is the conclusion, mainly summarizes the purpose and shortcomings of this paper.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F426.81

【参考文献】