4.1 Business failure and audit failure在线视频

同学们 我们来学习《审计学》
Everyone, let's learn the fourth chapter of Auditing:

第四章 注册会计师法律责任的知识点
the knowledge points of CPA's legal responsibility

经营失败与审计失败
- business failure and audit failure.

我们首先来看一段视频
Let 's start with a video.

北京时间昨天中午
At noon yesterday Beijing time,

美国证券交易委员会以未能提供
the US Securities and Exchange Commission decided to

与会计造假调查相关的文件为由
punish the Chinese member firms of the Big Four accounting firm

决定处罚四大会计师事务所中国成员所
for failing to provide documents related to the accounting fraud investigation.

由于在中概股危机期间
During the crisis of the Chinese stock market,

四大会计师事务所中国部门
the Chinese departments of the Big Four accounting firms

以违反中国法律为由
refused to submit to the US Securities Regulatory Commission the accounting draft

拒绝向美国证监会递交涉案公司的会计底稿
of the company involved on the grounds of violating Chinese laws.

美国证监会初步裁定
The US Securities Regulatory Commission initially ruled

暂停四大会计师事务所在未来六个月内
to suspend the auditing of the Big Four accounting firms for companies

为美国上市交易的企业进行审计工作
listed in the US within the next six months.

同学们 刚刚我们看到的视频
The video we just saw is a lawsuit case

是一桩有关会计师事务所
about accounting firms and certified public accountants.

和注册会计师的诉讼案件
In reality, there are many cases in

现实中类似的会计师事务所
which similar accounting firms and certified public accountants

和注册会计师被起诉的案件还很多
have been prosecuted.

在目前的法律环境下
In the current legal environment,

注册会计师职业引人关注的一个问题是
a problem that attracts the attention of the profession of CPA is that,

指控会计师事务所和注册会计师
the growing number

执业不当的诉讼案件
of lawsuits and claims

和赔偿金额在日益的增加
of misconduct against accounting firms and CPAs.

20世纪90年代美国专家曾估计
In the 1990s, American experts estimated

由于诉讼和赔偿金额的激增
that due to the surge in litigation and compensation,

美国会计师事务所诉讼的直接费用支出
the direct costs of litigation in American accounting firms

占其审计收入的20%
accounted for 20% of its audit revenue.

诉讼赔偿不仅是大型会计师事务所
Litigation compensation is not only a problem

所面临的问题
faced by large accounting firms,

也是中小型会计师事务所
but also a problem that small and medium accounting firms

提供鉴证服务应当考虑的问题
should consider when providing assurance services.

注册会计师要承担相应的法律责任
The certified public accountant should bear the corresponding legal responsibility,

通常是由被审计单位的经营失败所引起的
which is usually caused by the operation failure of the auditee.

如果注册会计师没有保持应有的职业谨慎
If the certified public accountant does not maintain due professional caution,

就会出现审计失败
there will be audit failure,

风险就会变成实际的损失
and the risk will become the actual loss.

什么是经营失败
What is business failure

什么又是审计失败
and what is audit failure?

两者之间是一种什么样的关系
What is the relationship between the two?

这是本节知识点要讲解的内容
This is the content of the knowledge points in this section.

首先我们来看经营失败
First of all, let's look at business failure.

经营失败主体是被审计单位
The subject of business failure is the auditee.

它是指企业由于经济或经营条件的变化
It refers to the change of economic or operating conditions,

例如经济的衰退 管理决策失误
such as economic recession, abnormal competition,

异常竞争等等
management decision-making errors and so on,

而导致无法满足投资者的预期
which leads to the failure to meet the expectations of investors.

经营失败极端的情况就是企业破产
The extreme case of business failure is business bankruptcy.

被审计单位在经营失败时
When the auditee fails to operate,

也有可能会连累注册会计师
it may also affect the certified public accountant.

我们认为财务报表使用者
One of the main reasons

控告会计师事务所的主要原因之一
why users of financial statements accuse accounting firms:

是不理解经营失败和审计失败之间的区别
they do not understand the difference between business failure and audit failure.

下面我们在来看什么是审计失败
Now let's see what audit failure is.

审计失败是指注册会计师
Audit failure refers to the certified public accountant

由于没有遵守审计准则的要求
issued a wrong audit opinion

而发表了错误的审计意见
for he failed to comply with the requirements of the auditing standards.

例如注册会计师可能指派了
For example, the certified public accountant may

不合格的助理人员去执行审计业务
assign unqualified assistants to perform the audit task

未能发现应当发现的财务报表中
and fail to find the material misstatement

存在的重大错报
in the financial statements that should be found.

我们知道由于审计的抽样技术限制
We know that due to the limitation of audit sampling technology,

影响了注册会计师发现重大错报的能力
the ability of certified public accountants to find major misstatement is affected.

注册会计师不能对财务报表整体
Certified public accountants can not make absolute guarantee

不存在重大错报做出绝对保证
for the overall financial statements without major misstatement,

而只能是合理保证
but only reasonable guarantee.

特别是如果被审计单位管理层
In particular,

精心策划和掩盖舞弊行为
if the management of the auditee carefully plans and covers up the fraud,

尽管注册会计师完全按照审计准则执业
although the certified public accountant practices in full accordance with the auditing standards,

有时还是不能发现某些重大的舞弊行为
sometimes he cannot find those significant fraud.

同学们 在这一知识点
At this point,

我们学习了经营失败和审计失败
we learned about business failure and audit failure.

现在我们来总结一下两者之间的关系
Now let's take a look at the relationship between the two:

那就是经营失败和审计失败的共同表象
although the common appearance of business failure and audit failure

虽然都导致了投资者的损失
has resulted in the loss of investors,

但两者的归责是截然不同的
their responsibility attribution is quite different.

经营失败是被审计单位的责任
Business failure is the responsibility of the auditee,

而审计失败是注册会计师的责任
and audit failure is the responsibility of the certified public accountant.

经营失败并不必然导致审计失败
Business failure does not necessarily lead to audit failure.

审计失败的前提是注册会计师
The premise of audit failure is that

未能保持应有的职业谨慎
CPAs fail to maintain due professional prudence.

同学们 在后面的知识点中
Students, in the following knowledge points,

我们将会学习
we will learn

注册会计师法律责任的认定
how to determine the legal liability of certified public accountants.