借殼上市公司審計(jì)失敗案例分析-基于康華農(nóng)業(yè)的案例分析

摘要

 相對于周期較長的首發(fā)上市（IPO），周期較短而且能救活老股的借殼上市仍然對企業(yè)具有其積極意義，康華農(nóng)業(yè)也是看重了這一點(diǎn)決定借殼步森股份，但最終康華農(nóng)業(yè)的借殼夢破滅了。本文首先通過分析康華農(nóng)業(yè)借殼上市的動因及財(cái)務(wù)舞弊手段，其次研究分析立信會計(jì)師事務(wù)所審計(jì)失敗的原因，最后綜合分析此次財(cái)務(wù)舞弊案暴露出種種問題，思考給企業(yè)和會計(jì)師事務(wù)所的教訓(xùn)。新時(shí)代，會計(jì)師事務(wù)所如何提高審計(jì)水平，如何優(yōu)化與互聯(lián)網(wǎng)的深度融合并堅(jiān)守自身獨(dú)立性；企業(yè)如何把握機(jī)遇，正確看待借殼潮流，從而在大數(shù)據(jù)時(shí)代以及全新商業(yè)模式下提升競爭力。

本文借康華農(nóng)業(yè)借殼失敗為案例，在審計(jì)失敗及借殼上市相關(guān)原理的基礎(chǔ)上，以本例相關(guān)主體康華農(nóng)業(yè)、立信會計(jì)事務(wù)所為主體，建立分析框架，深入研究康華農(nóng)業(yè)的舞弊手法、借殼動因等因素，由此出發(fā)思考在當(dāng)今時(shí)代企業(yè)和會計(jì)師事務(wù)所應(yīng)如何應(yīng)對挑戰(zhàn)。

關(guān)鍵詞：借殼上市；審計(jì)失��；會計(jì)師事務(wù)所；財(cái)務(wù)舞弊

Backdoor listed company audit failure case analysis - based on the case analysis of KangHua agriculture

[Abstract] Compared with the initial public offering (IPO) with a longer cycle, the backdoor listing with a shorter cycle and the ability to save old stocks still has its positive significance for enterprises. KangHua agriculture also attaches importance to this and decides to backdoor bosen shares. However, the dream of backdoor listing of KangHua agriculture was finally shattered. This paper first analyzes the motivation and financial fraud means of the backdoor listing of KangHua agriculture, then studies and analyzes the reasons for the audit failure of lixin accounting firm, and finally comprehensively analyzes the problems exposed in the financial fraud case, and thinks about the lessons for enterprises and accounting firms.In the new era, how to improve the audit level of accounting firms, how to optimize the in-depth integration with the Internet and adhere to their independence; How to grasp the opportunity and view the backdoor trend correctly, so as to enhance competitiveness in the era of big data and under the new business model? 

Borrow guarantee agricultural backdoor failure as a case, this paper in the audit failure and backdoor listing related principles, on the basis of relevant to the case subject guarantee agriculture, lixin accounting firm as the main body, establishing analytical framework, research guarantee agriculture technique for fraud, the backdoor motivation factors, such as the start thinking in today's era of enterprise and certified public accountants should be how to deal with the challenge.

[Keywords] Backdoor Listing, Audit Failure, Accounting Firm, Financial Fraud

目錄

引言 1

一、審計(jì)失敗的概述 2

（一）借殼上市相關(guān)理論 2

（二）審計(jì)失敗的概念 3

二、康華農(nóng)業(yè)審計(jì)失敗案例描述 4

（一）公司背景 4

（二）案例回顧 5

（三）康華農(nóng)業(yè)借殼上市動因 6

三、康華農(nóng)業(yè)審計(jì)失敗案例分析 8

（一）康華農(nóng)業(yè)的舞弊手法 8

（二）立信會計(jì)師事務(wù)所審計(jì)失敗的原因 16

（三）審計(jì)失敗的結(jié)果 17

四、啟示 18

（一）對企業(yè)的啟示 19

（二）對事務(wù)所的啟示 20

結(jié)論 21

參考文獻(xiàn) 24