瑞华会计师事务所审计失败研究及启示
Research and Implications of Audit Failures in Ruihua Accounting Firm

近年来，会计师事务所频繁受到证券监督管理委员会的处罚，部分注册会计师和会计师事务所由于审计工作不认真负责，提出不恰当的审计报告，导致的审计失败不仅损害了会计事务所的信誉，而且对资本市场造成了巨大的负面影响，使社会公众利益蒙受损害。瑞华会计事务所从小所多次合并成为现在的规模，成为“国内8大所”之一，发展正盛时被证券监督管理委员会立案调查、处罚，瑞华会计事务所的审计失败事件层出不穷，在受到中国证券监督管理委员会严厉处罚的同时失去了信誉，使瑞华事务所陷入了危机。本文通过瑞华所近年代表性审计失败案例，多次研究审计失败的原因，提出相应的对策，补充目前审计失败的研究，从而丰富中国会计师事务所审计失败及其预防对策的研究成果。
In recent years, the Accounting networks and associations has frequently been punished by the Securities Regulatory Commission, and some Certified Public Accountant and Accounting networks and associations have issued improper audit opinions due to their irresponsible auditing work, the audit failure not only damages the credit of the accounting firm, but also has a huge negative impact on the capital market, damages the public interest and disturbs the order of the market economy. Ruihua’s Accounting networks and associations has been merged many times since it was a child to become its current size, becoming one of the “Eight largest in the country”. It was investigated and punished by the Securities Regulatory Commission when it was in its heyday, accounting Networks and associations’ audit failures, which were severely punished by the China Securities Regulatory Commission while losing credibility, have plunged the firm into crisis. Through the representative cases of audit failure of Ruihua Institute in recent years, this paper studies the reasons of audit failure many times and puts forward corresponding countermeasures to supplement the current research on audit failure, this research will enrich the research results of Accounting networks and associations audit failure and its preventive measures.