中兴财光华会计师事务所对新绿股份审计失败的案例研究
The Study Case of Zhongxingcai Guanghua Certified Public Accountants LLP’ Audit Failure in Xinlv Stocks

近年来，越来越多的企业通过财务舞弊的方式粉饰财务报表，而对其开展审计工作的会计师事务所未能发现企业的财务造假问题，并出具无保留意见的审计报告。审计失败案例层出不穷，这不仅影响投资者的投资积极性，还会导致会计师事务所审计权威性下降。为了提高审计行业的公信力，发挥审计行业的监督作用，我们需要深度分析这些审计失败的原因，并采取相应的防范审计失败的措施。本论文通过对新绿股份审计失败案例进行研究，剖析了中兴财光华会计事务所对其审计失败的主要原因，并提出了相关具体的改正措施。通过这次审计案例的分析，可以总结出审计失败的经验教训，提高审计师风险意识，为今后的审计工作提供改善建议，在一定程度上减少审计失败案例的出现。在本文中，第一部分为本文的研究背景及研究意义；第二部分对新绿股份审计失败案例进行陈述；第三部分利用现代风险导向审计方式分析其存在的审计风险；第四部分提出相应改进建议。
In recent years, more and more enterprises have decorated the financial statements through financial fraud, and the accounting firms that have carried out audit work have not found the financial fraud of the enterprise, and issued a standard and unqualified auditor’s report. The emergence of these audit failures not only affects investors’ incentive, but also leads to the decline in authority of the audit industry. To enhance the credibility of the audit industry and exert its supervisory function, we must to analyze the reasons of the audit failure and take relevant preventive measures. Through the study of the failure case of the Xinlv Stocks audit failure case, this paper describes the reasons for the failure of Zhongxingcai Guanghua Certified Public Accountants LLP and put forward corresponding relevant measures. Through the analysis of this audit case, we can draw lessons from the audit failure, enhance auditors’ risk awareness, and provide suggestions for future audit work, reducing the occurrence of audit failure cases to a certain extent. The first part of this article is the research background and significance. The second part describes the failure audit case of the Xinlv Stocks. The third part analyzes the audit risk of the case by using the modern risk-oriented audit method. The fourth part presents corresponding improvement suggestion.