连续业务关系中审计失败的心理学分析  

Psychological Analysis of Audit Failures in Long-term Association

作　　者：潘琰 朱灵子 

机构地区：[1]福州大学经济与管理学院

出　　处：《中国注册会计师》2018年第7期70-75,共6页The Chinese Certified Public Accountant

摘　　要：一、引言2016年7月,中国证监会连续发布88号、89号《行政处罚决定书》,通报对＂大智慧财务造假案＂的行政处罚决定,处罚包括上海大智慧股份有限公司（以下简称＂大智慧＂）及其高级管理层与治理层、负责大智慧2013年年报审计并出具标准无保留意见的L会计师事务所（以下简称＂L所＂）及签字会计师。该处罚鉴于L所的审计失败,没收其业务收入70万元,并处以210万元罚款;对两位签字注册会计师姜某与葛某给予警告.It may produce positive or negative influence on audit quality when long-term association between the accounting firm and the audited clients exists. Based on the case in which L Accounting Firm was punished and sued by investors because of issuing standard audit opinions on the fraudulent financial statements of Shanghai DZH Limited, this article uses the theory of cognitive psychology to analyze the audit failures by signing CPAs in long-term association and studies the negative influence of anchoring effect, confirmation tendency and experience trap on audit judgment of CPAs. Finally, it puts forward the countermeasures from the perspectives of CPAs, accounting firms and external guidance and control factors.

关 键 词：审计失败 心理学分析 《行政处罚决定书》 业务关系 会计师事务所 签字注册会计师 中国证监会 高级管理层 

分 类 号：B849[哲学宗教—应用心理学] F239.4[哲学宗教—心理学]