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Home > Wen Yuan (Middle School Edition) > 2021 No.02 > 林州重机审计失败案例研究

  • 林州重机审计失败案例研究

    Author(s)：

    曹乐 李建军 汪成晨 于子奇 陈劭诚

    Publication Title：

    Wen Yuan (Middle School Edition) 2021 No.02

    Affiliations：

    吉林外国语大学国际商学院 吉林 长春 130117

    Abstract：

    由证监会出具的处罚决定书可以发现，资本市场上审计失败事件层出不穷，使得审计失败问题成为了备受关注的话题。注册会计师审计作为资本市场的”经济警察”，与投资者的经济利益密切关联，社会范围广，具有一定的社会影响。本文以证监会发布的行政处罚决定书为主要依据，围绕兴华所会计对林州重机公司审计失败的案例，深入探究事务所审计失败的自身原因，提出有针对性的防范措施来防范审计失败。在一定程度上规避此类事件的发生，保障社会大众的经济利益，避免劣币驱逐良币的现象发生，促进资本市场健康有序的发展。

    Keywords：

    注册会计师；审计；审计失败

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    [1] 曹乐,李建军,汪成晨,于子奇,陈劭诚.林州重机审计失败案例研究[J].Wen Yuan (Middle School Edition),2021(02),.

文渊(中学版)
Wen Yuan (Middle School Edition)

Language: 中文

CN：11-9275/G

ISSN：2096-627X

Publication Frequency: 月刊

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