体外循环式收入造假及其审计关注要点  

Income Frauds by Means of External Circulations and Key Points in Audit Practice

作　　者：汪志海[1] 

机构地区：[1]天健会计师事务所

出　　处：《中国注册会计师》2022年第1期76-80,3,共6页The Chinese Certified Public Accountant

摘　　要："新大地""绿大地""万福生科"等曾经轰动一时的大案,都涉及审计失败。为什么注册会计师会在这一造假方式面前屡栽跟头?资本市场上有不同声音,有人认为是注册会计师玩忽职守所致,也有人认为是监管不到位所致,甚至还有人认为是现行风险导向审计理念和方法不灵验所致。这些观点未免有失偏颇。笔者认为,问题的症结在于注册会计师对这一造假方式的内在逻辑、操作手法和审计难点认识不到位,从而导致审计策略缺乏针对性,最终难以形成恰当的审计意见。基于此,笔者试图从体外循环式收入造假的内在逻辑入手,揭示出这一造假方式的操作手法和审计难点,并指出相应的审计关注要点。Several major financial frauds, such as those committed by Guangdong Xindadi Biotechnology, Yunnan Greenland Biotechnology and Wanfu Biotechnology, are related to audit failures. Why have CPAs repeatedly failed in such frauds? There are different voices in the capital market. Some people think the frauds are caused by the malpractice of CPAs, some think they are caused by inadequate supervision, while others think they are caused by the ineffectiveness of the present risk-oriented audit concepts and methods. These opinions are all biased. The author believes that the reason lies in the CPAs’ insufficient understanding of the internal logic, the operation methods of such frauds and the difficult points of the audit practice by the CPAs, which result in the lack of pertinence of audit strategies, and difficult to form appropriate audit opinions ultimately. Based on the above points, the author tries to start with the internal logic of the income frauds by the means of external circulations, reveal the operation methods of such frauds and the difficult points of the audit practice and point out the corresponding key points that should be focused on in audit practice.

关 键 词：注册会计师 风险导向审计 审计难点 审计策略 审计意见 万福生科 审计失败 绿大地 

分 类 号：F239.4[经济管理—会计学] F832.51[经济管理—国民经济] F233