案例编号:
CN_2022KJYGSCW_9981
案例名称:
擦亮资本市场的“眼睛”:瑞华会计师事务所内控的沦陷与制裁
译名:
Polish the "Eyes" of the Capital Market:
The Fall and Sanction of Internal Control of Ruihua
中文关键词:
内部控制重点案例5-4,审计师;内部控制;内部控制缺陷;信息披露;瑞华
英文关键词:
Auditor; Internal Control; Internal Control Defects; Information Disclosure; Ruihua
中文摘要:
瑞华会计师事务所曾经有过辉煌的历史。通过“做大做强”,瑞华所逐渐位居国内八大会计师事务所前列,甚至能够与国际四大会计师事务所直接抗衡。然而自从 2016 年开始,瑞华所频繁违规,暴露出芯能科技、亚太实业、键桥通讯等多起审计舞弊事件。其中最严重的“暴雷”客户要属辅仁药业和康得新。这两起事件直接导致瑞华所沦为中国版的“安达信”,客户流失一空,合伙人集体出走。作为审计大型央企和上市公司的主体,瑞华所内部控制是如何一步步沦陷的?内控沦陷又遭遇了怎样的制裁?面对瑞华事件,其他审计师应当如何加强内部控制建设?以上议题均值得深入探讨。
英文摘要:
Ruihua had a glorious history. Through "becoming bigger and stronger", Ruihua Institute has gradually ranked in the forefront of the eight largest accounting firms in China, and can even compete directly with the four largest international accounting firms. However, since 2016, Ruihua has frequently violated regulations, exposing many audit fraud incidents such as Xinnengkeji ( SH: 603105 ) , Yataishiye (SZ: 000691), Jianqiaotongxun (SZ: 002316) and so on. Among them, the most serious customers are Furenyaoye (SH: 600781) and Kangdexin (delisted). These two incidents directly led to Ruihua becoming the Chinese version of "Andersen", the loss of customers and the collective departure of partners. As the main body of auditing large central enterprises and listed companies, how did Ruihua's internal control fall step by step? What kind of sanctions did the enemy of internal control encounter? In the face of Ruihua incident, how should other auditors strengthen the construction of internal control? The above topics are worthy of in-depth discussion.
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