索菱股份审计失败问题研究
Research on Audit Failure of Soling Shares

为了顺应审计报告改革的国际化趋势，财政部发布了新审计准则，要求在审计报告中沟通关键审计事项，旨在提高审计工作的透明度，满足报告使用者对信息有用性的需求。然而，即便是在新审计报告模式下，索菱股份有限公司(以下简称“索菱股份”)仍被爆出财务报表审计失败，引人深思。本文首先将对有关审计失败和关键审计事项的优秀学术成果进行综述，其次，以具有代表性的索菱股份为案例公司，从审计报告中所披露的关键审计事项视角切入，探究其审计失败的表现以及成因，最后，为防范审计失败提供相关的建议，以便更好发现企业潜在的舞弊行为，并对于日后关键审计事项的发展和潜在可行的研究思路进行展望。
In order to comply with the international trend of audit report reform, the Ministry of Finance issued new audit standards, requiring the communication of key audit matters in audit reports to improve the transparency of audit and meet the needs of report users. However, even under the new audit report mode, Soling Co., Ltd. (hereinafter referred to as “Soling”) was found to have failed in the audit of financial statements, which is thought-provoking. This paper will summarize the excellent academic achievements related to audit failure and key audit matters. Secondly, this study takes the representative Soling as a case company. Starting from the perspective of key audit matters disclosed in the audit report, it explores the manifestations and causes of its audit failure. Finally, it provides relevant suggestions to prevent audit failure, in order to better detect potential fraudulent activities in companies. It also looks forward to the development of key audit matters in the future and potential feasible research directions.