摘要
被审计单位通过变更会计师事务所来影响审计意见时,审计意见能否改善与被审计单位的经营状况密切相关。对被审计单位变更会计师事务所的动因及变更后的结果进行阐述,并通过对秋林集团和大连控股在2016—2017年事务所变更及审计意见变化情况的分析,探讨了在不同的经营状况之下,被审计单位变更会计师事务所来改善审计意见的可能性。基于案例分析指出,会计师事务所应时刻保持独立性和客观性实施审计程序,使审计意见正确完整地反映企业的经营和内控。
When the audited units try to affect audit opinion by changing accounting firm, the operation condition of the audited units is crucial in deciding whether the audit opinion can be improved or not. This paper expounds audited units’ motivation to change accounting firm and the results after the change. Also, in the case study of Harbin Churin Group and Dalian Holdings, the paper probes into the possibility of changing accounting firm to improve audit opinion under different operation conditions by analyzing the change of accounting firm and the corresponding change of audit opinion of the two companies from 2016 to 2017. The case study shows the necessity of accounting firms’ dependence and objectivity in the audit procedures so that audit opinion can reflect the operation and internal control of companies and enterprises correctly and completely .
作者
周子艺
ZHOU Zi-yi(School of Accountancy, Central University of Finance and Economics, Beijing 100081, China)
关键词
会计师事务所
审计意见
经营状况
秋林集团
accounting firm
audit opinion
operation conditions
Harbin Churin Group
