伯朗特公司与会计师事务所审计冲突案例研究  

Case Study on Audit Conflicts Between Guangdong Borunte Intelligent Equipment Co.,LTD and the Accounting Firm

作　　者：李晓慧[1] 孙蔓丽 

机构地区：[1]中央财经大学会计学院 [2]中国人民大学商学院

出　　处：《中国注册会计师》2025年第2期31-36,F0002,5,共8页The Chinese Certified Public Accountant

摘　　要：前人对审计冲突模型及其运用的研究主要集中在对独立性影响以及审计失败的分析和应对上,本文通过对伯朗特公司与为其提供审计服务的会计师事务所之间审计冲突全过程的描述,分析了伯朗特管理层对审计师施加的压力、审计师应对管理层压力的抵制能力,并在已有审计冲突模型的基础上构建出审计关系模型,着力研究审计冲突全过程中影响审计师行为偏差的因素以及缓释审计行为偏差的措施。研究发现,审计师风险意识和抵制压力能力随着审计冲突显性化而增强,严监管会促使审计关系回归有序,由此提出在资本市场“强监管”中需要强化缓释审计师行为偏差的各种制约因素,规范上市公司行为是促进审计关系有序运行的关键。Previous studies on audit conflict model and its application mainly focused on the influence of independence and the analysis and response of the audit failure,this paper analyzes the auditor's pressure brought about by the Borunte Management and the auditor's resistance capability to the Borunte Management pressure,constructs the audit relationship model on the basis of existing audit conflict model to study mainly the influence factors and the countermeasures of slowreleasing the auditor's behavior deviation during the whole process of audit conflict.It finds that the auditor's risk consciousness and resistance pressure ability will enhance along with the audit conflict's obviousness level,strict regulation will make audit relationship return to order,thus it puts forward that in the capital market"strong regulation"needs to strengthen all kinds of constraints to slow-release auditor behavior deviation,and regulating behavior of the company is the key to promote the orderly operation of audit relationship.

关 键 词：伯朗特 审计冲突 审计行为偏差 审计关系 

分 类 号：F23[经济管理—会计学]