<p> 第三方审计自出现以来在资本市场上发挥着不可替代的监督作用。随着社会经济的发展，证监会对审计失败的调查和处罚力度不断加强，但与此同时，审计失败案件却仍然屡禁不止。在审计过程中，被审单位与负责审计的会计师事务所两者之间的关系复杂多样，双方在不同阶段有不同的利益驱动和策略选择，当选择处于对立时便会在审计过程中产生审计冲突，甚至造成审计失败。现实中审计失败的发生不仅仅让投资者经济损失惨重，还会使得民众对会计师事务所执行审计工作的能力及审计作为独立第三方发挥的功能产生质疑。为此探究审计失败为何频繁发生显得尤为重要。</p> <p> 本文以立信审计万盛股份失败为具体案例，运用了文献研究法、定性分析与定量分析相结合的方法，在现有国内外学者研究基础上从一个新的研究角度&mdash;&mdash;冲突理论&mdash;&mdash;分析被审单位与执行审计的会计师事务所在审计过程中的力量冲突和博弈策略选择，进而研究审计失败之因。首先本文概述了上市公司审计失败研究现状，和审计过程中的冲突理论体现之处；接着以万盛股份审计失败为具体案例，站在审计冲突理论视角，研究万盛股份财务舞弊与立信会计师事务所审计工作中双方的力量驱动冲突和制约因素冲突，发现万盛股份选择审计事务所主观性较大、内部控制体系不健全，立信会计师事务所执业人员职业判断缺失、必要审计程序执行不到位等是万盛股份审计失败的主要原因，并构建了博弈模型来分析审计失败；最后本文针对万盛股份审计失败案例原因提出防范建议，指出会计师事务所要提升从业人员能力、规范审计程序执行和审计收费，上市公司角度要规范审计事务所的选聘、轮换制度和健全内控体系，外部监管部门要完善监督体系和法制建设才能尽可能规避审计失败。</p> <p> 本文通过运用审计冲突理论和博弈模型，使得信息使用者可以更加公平公正的看待审计失败案例的审计责任划分，并在一定程度上丰富了当前审计失败研究内容，对未来审计工作规范开展具有一定借鉴意义。</p>

<p> The third-party audit has played an irreplaceable supervisory role in the capital market since its appearance. With the development of society and economy, the investigation and punishment of audit failures by the China Securities Regulatory Commission has been continuously strengthened, but at the same time, audit failure cases are still repeatedly prohibited. During the audit process, the relationship between the audited entity and the accounting firm responsible for the audit is turbulent. Both parties have different interest drivers and strategic choices at different stages. Audit conflicts, and even cause audit failures. In reality, the occurrence of audit failure not only causes heavy economic losses to investors, but also makes the public question the ability of accounting firms to perform audit work and the function of audit as an independent third party. Therefore, it is particularly important to explore why audit failures occur frequently.</p> <p> Taking the failure of Lixin in auditing Wansheng as a specific case, this thesis uses the method of literature research, qualitative analysis and quantitative analysis, based on the existing domestic and foreign scholars&#39; research, from a new research perspective - conflict theory - analysis The power conflict and game strategy choice between the audited unit and the audited accounting firm in the audit process, and then study the reasons for audit failure. Firstly, this thesis summarizes the current research status of audit failure of listed companies and the manifestation of conflict theory in the audit process. Then, taking the audit failure of Wansheng Co., Ltd. as a specific case, from the perspective of audit conflict theory, it studies the financial fraud of Wansheng Co., Ltd. and Lixin Accounting Firm In the audit work of the firm, the power-driven conflict and the constraint factor conflict between the two parties, and it is found that the selection of audit firms by Wansheng shares is highly subjective, the internal control system is not perfect, the professional judgment of the practitioners of Lixin Certified Public Accountants is lacking, and the necessary audit procedures are not implemented in place, etc. It is the main reason for Wansheng&#39;s audit failure, and a game model is constructed to analyze the audit failure; finally, this article is tailored to the reasons of Wansheng Co., Ltd. &#39;s audit failure cases, and proposes that accounting firms should improve the ability of practitioners, standardize the implementation of audit procedures and audit fees, and standardize the perspective of listed companies. Audit firm selection, rotation system and a sound internal control system, external supervision departments must improve the supervision system and legal construction to avoid audit failure as much as possible.</p> <p> In this thesis, through the use of audit conflict theory and game model, information users can view the division of audit responsibility of audit failure cases more fairly and fairly, and enrich the current research content of audit failure to a certain extent, which has a certain reference significance for the standardization of audit work in the future.</p>

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