红光实业审计失败案例分析.docx

本科生毕业论文 红光实业审计失败案例分析 院系名称 会计学院 姓 名 学 号 专 业 财务管理 指导教师 2013 年 4 月 25 日 摘 要 审计是在一定的受托经济责任关系出现时基于经济监督的需要而产生的，又 因受措经济责任关系的发展而发展。 审计通过揭露和制止、 处罚等手段 , 来制约 经济活动中各种消极因素 , 有助于各种经济责任的正确履行和社会经济的健康 发展。由于我国经济体制尚不成熟，审计程序也存在许多需要修订的的地方，所 以，审计失败便不可避免了，审计失败的发生，首先影响的是审计信息使用者的决策行为，并在总体上制约市场运行效率和社会资源的配置效果。当然，审计失败也会殃及会计行业的生存和健康发展。本文由红光实业会计造假引发审计失败事件入手结合相关文献资料分析总结了审计失败的原因，并对政府、企业、事务所及会计师个人分别提出避免审计失败的相关建议。 关键词：会计造假；审计失败；红光实业；建议 2 Abstract Entrusted with the economic responsibility audit is in a certain relationship occurs based on the needs of economic supervision, and because the measures economic responsibility relations and development. Audit through expose and stop, punishment, to constraints of various negative factors in the economic activities, help to correctly fulfill various economic responsibility and the healthy development of social economy. Becauseour country economic system is not yet mature, there are also many need to revise the audit procedures, audit failure is inevitable and, therefore, audit failure happened, first of all affected is audit information users decision-making behavior, and constraints on the overall market efficiency and social resources configuration effect. Audit failure, of course, will also affect the accounting industrys survival and healthy development. This paper audit failure caused by Hongguang Electronic industrial accounting fabrication incident of combination with related literature data analysis, sums up the causes of audit failure, and enterprises to the government office and accounting personal relevant Suggestions to avoid audit failure respectively Key Words: Accounting fabrication; Audit failure ；Hongguang Electronic Industri； Suggestions 3 目 录 1．引 言 . 5 2．审计理论概述 . 6 2.1 审计的概念 6 2.2 审计的重要性及在审计程序中的应用 . 6 2.2.1 审计重要性的概念 6 2.2.2 重要性的判断标准 6 2.2.3 我国目前对重要性判断的确定及考虑因素 . 6 2.2.4 重要性对审计工作的意义 . 7 2.3 审计失败的概念 7 3. 从红光实业审计失败看审计失败的成因 . 7 3.1 案例介绍 . 7 3.1.1 案例背景 . 7 3.1.2 案例概述 7 3.2 案例分析 9 3.2.1 红光实业在会计信息质量要求方面存在的问题 9 3.2.2 红光实业前 3 年财务报表审计过失分析 9 3.2