谁可以给我一个审计失败的案例,谢谢

或者知道哪里有,论文查重查不到的也可以,谢谢了啊
2025-03-15 17:30:20
推荐回答(1个)
回答1:

A注册会计师对C企业2011年报表进行审计,对收入审计的案例:
一、A的审计情况
A在执行分析性复核程序时,发现C在2008、2009、2010年各年的收入、成本波动较小,毛利率未出现异常变化,但在2011年收入大幅上升,比上年增长30%,同时毛利率也有增加,比上年增长10%。同时C在当年变更了企业法人和财务负责人(正常的人事变动)。
A在上述分析后认为,C有确认虚假销售以美化报表的可能,于是A采用了大量的审计程序和时间来审计销售收入的真实性,审阅收入明细账,抽查大量的凭证,并从凭证后附的发票追查至原始出库单、运单、销售合同。
经过检查,A未能发现重大异常,结合其他科目的审计情况,最终出具无保留审计报告。
二、C的真实情况
2011年C所销售的产品市场需求量较大,产品供不应求,价格一度飞涨,C为了平稳利润,在2011年隐瞒了部分销售收入。
三、总结
A注册会计师在审前调查和评估重大错报风险时未能注意产品的市场变化,未能注意到C隐瞒收入的可能性,应重点查完整性而实际重点检查了真实性,采用了相反的审计程序,最终造成了重大错报。

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