Legal Responsibility

In: Business and Management

Submitted By wonka2007
Words 842
Pages 4
从"黎明股份事件"看CPA审计 作者 胡寿龄 "黎明股份",上市号600617,总股本19000万股,流通股7000万股,1998年发行股票,1999年1月28日上市。在1999年度报告中,该公司为了掩饰其经营业绩,虚增资产8996万元,虚增负债1956万元,虚增所有者权益7413万元,虚增营业收入1.5亿元,虚增利润总额8679万元。负责对该公司进行审计的事务所是沈阳华伦会计师事务所,审计报告中说:该公司"在所有重大方面公允地反映了该公司1999年12月31日的财务状况、1999年度经营成果和1999年度现金流量情况"。这是一份典型的无保留意见的审计报告。很显然,会计师事务所的工作出现了较大的失误。 按照审计准则的要求,注册会计师在审计一个公司的财务会计报告时首先要进行符合性测试,包括:审计风险的评价、内部控制调查、重要性标准的估计,以及对销售、收款、采购、付款各环节的测试等等;在符合性测试的基础上制订审计计划,执行实质性测试,开始抄写工作底稿并评价。按审计要求,对实物,包括货币资金、存货、设备等都应实施抽查,抽查比例数量不小于40%,金额不少于60%。华伦会计师事务所在审计程序上估计不会出什么问题,但为什么这样重大的问题仍然查不出来呢。我们认为有其主观和客观方面的原因: 第一,从审计背景看,原来是财政、审计部门的会计师事务所改制以后,仍然保留政府行为的影子。例如,要照顾哪些公司,要对哪些企业开绿灯,事务所对此无法加以抗拒,事务所事实上成了'拿人钱财,替人消灾'的机构。 第二,从审计主体看,会计师事务所没有审查销售对方凭证和账册的权利,应收款项尽管可以询证,但对方可以不予理会。而专员办则有权审查任何国有企业的账册。 第三,从审计时间上看,会计师事务所从事上市公司审计的时间非常之短,从企业编制出财务会计报告,到对外公布,前后最多只有两个月时间,而有资格的会计师事务所都不只为一个上市公司服务,受时间制约的因素也是比较大的。 第四,从审计风险看,会计师事务所有各种风险: 1.有上市业务的风险。上市公司的财务会计报告众目所望,风险最高,是财政部、审计署、证监会等部门审查的重点。一旦发现问题,有上市资格的会计师事务所将面临一系列的处罚(主要是行政处罚)。 2.没有上市业务的风险。从审计收入看,有上市资格的会计师事务所其收入是比较高的,有上市资格的注册会计师,其待遇也是比较高的,事务所如果没有丰厚的收入,拿什么养活他(她)们?所以,从另一个角度看,没有上市业务的风险比有上市业务的风险更大一些。 第五,从审计人员看,现在能考取上市资格的注册会计师基本上都是年轻人,年轻人学理论比老年人快,理解能力高,但实践经验少,在一个会计师事务所里,如果没有很好的使用有丰富实践经验的老年注册会计师(包括有丰富实践经验的非注册会计师),那么出现华伦会计师事务所类似问题的可能性就大得多。
关键问题是:会计问题无论怎样包装,如加上复杂的'公司法'、'证券法'、'上市规则'等,无论什么性质的企业,包括上市公司和非上市公司,反映其经营情况和财务状况的会计要素的实质是不会改变的,这决不是通过什么考试所能解决了的。会计问题,理论固然重要,但更重要的却是实践问题,没有丰富的会计实践经验,考试成绩再好,也是解决不了像"黎明股份"这类的问题的。
《中国财经报》对"黎明股份"事件报导以后,很多有经验的会计师都说,这类问题在纺织、服装业是普遍存在的,所不同的是:上市公司想把业绩说大一点,而非上市公司想把业绩说小一点而已。 虽说"黎明股份"作假的本领确实不小,具有'均衡性'、'完整性'、‘多样性'和‘隐蔽性'等特点,作假手段近乎完美的程度。但是,再高明的作假手法,总会露出一些破绽,注册会计师应当努力学会深入分析财务会计报告的方法,首先从财务会计报告中发现这些破绽,再确定审查的重点,问题就比较好解决了。 现在,我们对黎明股份资产负债表和利润表粗略地看一下,看看能发现什么问题。 1.该企业的主营业务收入为40942.56万元,但主营业务税金却只有82.43万元,税率只有千分之二,这是一组非常不协调的数字。按常规,按增值税额的10%计算,该企业的主营业务税金应当是百分数。再看看期初数,期初的主营业务税率却在千分之六以上。 2.该企业的财务费用是负值,与资产负债表中短期借款8015.34万元明显矛盾。同比期初数,同样有短期借款,但财务费用却为正值。…...

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