浅析创业板IPO审计的失败及经验教训——以万福生科股份有限公司为例
在当今经济飞速发展的大环境下，通过IPO上市的途径来募集资金的企业的数量越来越多。但是，其中不乏一些企业通过财务造假的方式，虚增利润来达到上市的标准以骗取上市。特别的，创业板上市环境和条件的特殊性使得其成为财务造假的重灾区。然而，一个公司是否可以通过财务造假上市并非是以其一举之力能够完成的，其中还需要中介机构作为独立的一方来出具相应的保证。而在这其中，会计师事务所的IPO审计工作担任着举足轻重的角色。一份质量合格的审计报告不但是一家事务所的形象，更重要的是，他可以防范财务舞弊造假骗取上市后，给广大的经济利益相关者带来巨大的损失。但是，我们遗憾的看到，审计失败的案例却是屡见不鲜，其发表的不恰当的审计意见不但给自己带来不良的声誉，更给广大的利益实体蒙受了不必要的经济损失。
本文就通过IPO上市的舞弊手段，以审计的失败为出发点，结合案例进行分析。对审计失败的原因以及改进提出了几点自己的看法，希望对审计质量的提升有一定的积极作用。
关键词：IPO审计；财务舞弊；审计失败
Abstract
With the fast development of our economy in the present environment,
the amount of the company who seek for obtain money in this way of IPO process has been more than in the past. However, there is no lack of some enterprises who want to reach the standard of the market by means of inflating profits, which is in the way of financial fraud. Especially, the particularity of the GEM in its environment and condition make it hardest hit of financial fraud. As we have all known, the company itself can’t come into the market through financial fraud without the help of others. It needs those intermediary organs as an independence party to make guarantee and the audit work of the accounting firm take an important role among them. A piece of qualified report can not only maintain a good company image but also can prevent those extensive stakeholders of losing their money when the company defrauds the listed. However, we are so regretful to know that the amount of audit failure is common occurrence. Its impertinent report not only brings bad reputation but also brings more loss to those extensive stakeholders.
This paper takes the audit failure as starting point through the IPO financial fraud, and combines the case. I analysis the reason of the audit failure and present my own views and opinions wishing have a positive effect on the audit quality.
Key Words: IPO audit; financial fraud; audit failure
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
