借壳上市公司审计失败案例分析-基于康华农业的案例分析

摘要

 相对于周期较长的首发上市（IPO），周期较短而且能救活老股的借壳上市仍然对企业具有其积极意义，康华农业也是看重了这一点决定借壳步森股份，但最终康华农业的借壳梦破灭了。本文首先通过分析康华农业借壳上市的动因及财务舞弊手段，其次研究分析立信会计师事务所审计失败的原因，最后综合分析此次财务舞弊案暴露出种种问题，思考给企业和会计师事务所的教训。新时代，会计师事务所如何提高审计水平，如何优化与互联网的深度融合并坚守自身独立性；企业如何把握机遇，正确看待借壳潮流，从而在大数据时代以及全新商业模式下提升竞争力。

本文借康华农业借壳失败为案例，在审计失败及借壳上市相关原理的基础上，以本例相关主体康华农业、立信会计事务所为主体，建立分析框架，深入研究康华农业的舞弊手法、借壳动因等因素，由此出发思考在当今时代企业和会计师事务所应如何应对挑战。

关键词：借壳上市；审计失败；会计师事务所；财务舞弊

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

目录

引言 1

一、审计失败的概述 2

（一）借壳上市相关理论 2

（二）审计失败的概念 3

二、康华农业审计失败案例描述 4

（一）公司背景 4

（二）案例回顾 5

（三）康华农业借壳上市动因 6

三、康华农业审计失败案例分析 8

（一）康华农业的舞弊手法 8

（二）立信会计师事务所审计失败的原因 16

（三）审计失败的结果 17

四、启示 18

（一）对企业的启示 19

（二）对事务所的启示 20

结论 21

参考文献 24