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2/15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3/15AbstractEntrustedwiththeeconomicresponsibilityauditisinacertainrelationshipoccursbasedontheneedsofeconomicsupervision,andbecausethemeasureseconomicresponsibilityrelationsanddevelopment.Auditthroughexposeandstop,punishment,toconstraintsofvariousnegativefactorsintheeconomicactivities,helptocorrectlyfulfillvariouseconomicresponsibilityandthehealthydevelopmentofsocialeconomy.Becauseourcountryeconomicsystemisnotyetmature,therearealsomanyneedtorevisetheauditprocedures,auditfailureisinevitableand,therefore,auditfailurehappened,firstofallaffectedisauditinformationuser'sdecision-makingbehavior,andconstraintsontheoverallmarketefficiencyandsocialresourcesconfigurationeffect.Auditfailure,ofcourse,willalsoaffecttheaccountingindustry'ssurvivalandhealthydevelopment.ThispaperauditfailurecausedbyHongguangElectronicindustrialaccountingfabricationincidentofcombinationwithrelatedliteraturedataanalysis,sumsupthecausesofauditfailure,andenterprisestothegovernmentofficeandaccountingpersonalrelevantSuggestionstoavoidauditfailurerespectivelyKeyWords:Accountingfabrication;Auditfailure；HongguangElectronicIndustri；Suggestions4/15目录1．引言......................................................52．审计理论概述................................................62.1审计的概念..................................................................................................62.2审计的重要性及在审计程序中的应用..........................62.2.1审计重要性的概念.........................................62.2.2重要性的判断标准.........................................62.2.3我国目前对重要性判断的确定及考虑因素.....................62.2.4重要性对审计工作的意义...................................72.3审计失败的概念............................................73.从红光实业审计失败看审计失败的成因...........................73.1案例介绍..................................................73.1.1案例背景.................................................73.1.2案例概述.....................................................................................................73.2案例分析......................................................................................................93.2.1红光实业在会计信息质量要求方面存在的问题.................93.2.2红光实业前3年财务报表审计过失分析................................................93.2.3盈利预测审核失误的分析......................................................................103.3总结审计失败的原因.......................................104．关于避免审计失败的几点建议.................................124.1提升公司治理和管理水平是基础........................
