审计准则与审计失败——基于中国证监会历年行政处罚公告的分析
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    摘要:

    以2000—2014年间我国证监会对会计师事务所和注册会计师的处罚公告为样本,首次考察了各项具体审计准则与审计失败之间的关系。研究发现,在所有的审计失败案例中,“审计证据”和“函证”两个具体审计准则被触犯的频次最多,“关联方及其交易”、“业务质量控制”、“分析程序”、“关联方”、“会计报表审计”、“针对评估的重大错报风险实施的程序”、“财务报表审计中对舞弊的考虑”、“审计报告”和“审计工作底稿”等审计准则被触犯的频次也相对较多。并且,在2006年新审计准则体系实施前后以及不同规模的会计师事务所中均是如此。

    Abstract:

    Previous literature on audit failure focuses mostly on audit clients,auditors and regulations,ignoring the relation between audit standards and audit failure.Using the sample of CSRC sanctions against individual auditors and audit firms over the period 2000 to 2014,this paper investigates the relation between specific audit standards and audit failure.I find that,among all of the audit failure cases,Audit Evidence and External Confirmations are the two standards most frequently violated,and other standards following the two are Related Parties and Transactions,Quality Control for Audits,Analytical Procedures,Related Parties,Financial Statement Audit,Audit Procedures on Assessed Risk of Material Misstatements,Considerations of Fraud during Financial Statement Audit,Audit Reports,and Audit Documentation.The above findings hold both before and after the new audit standards system issued in 2006,and the same is true for both large and small audit firms.These highly vulnerable audit standards I disclosed should be taken seriously by the standard setting and regulation agencies concerned.

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李莫愁.审计准则与审计失败——基于中国证监会历年行政处罚公告的分析[J].审计与经济研究,2017,(2):

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  • 在线发布日期: 2017-03-03
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