会计学院知识库

摘  要

上世纪90年代以来，国内外审计准则中俱强调公司战略在审计中的重要性。因此，有必要分析其对审计风险的影响。目前国内外对公司战略在审计领域的研究主要集中在审计定价、审计决策、审计质量等方面，本文在此基础上进行公司战略对审计风险影响的研究。

本文以亚太实业为案例，将其战略按波动状况划分为三个阶段：主业频繁变动阶段、过渡准备阶段以及转型迫切阶段。本文发现亚太实业2006-2019年期间公司战略频繁变动，由此引发的战略风险对企业与会计师事务所都产生了重要影响。本文基于战略管理理论、舞弊三角理论以及现代风险导向审计理论，分析公司战略频繁变动给企业带来的后果，发现公司战略的频繁变动使得亚太实业的经营状况不佳、资金链紧张、内部控制失效以及濒临退市危机。然后进一步分析企业的审计风险，发现在经营风险方面表现为持续经营的不确定性；在控制风险方面表现为内部控制失效；在固有风险方面表现为企业自身业务性质、组织结构与内部异常压力带来的风险；在舞弊风险方面表现为舞弊的动机与机会增加。最后，基于前两部分的结果分析公司战略变动对审计风险的影响，本文发现由战略变动带来的后果会通过相互作用对企业的经营风险、控制风险、固有风险以及舞弊风险产生影响，并最终传导至审计风险。在案例中影响审计风险的公司战略主要为数次业务转型战略、频繁的资产重组战略、偏激进的经营战略以及盲目的投资战略。

为了防范由公司战略变动带来的审计风险，审计师与事务所应关注被审计单位由战略变动引起的重大事项变动，结合公司战略及战略管理效果进行风险评估，以降低审计风险；企业应加强战略风险管理意识，优化公司治理结构；监管者可以制定相关的准则和识别评估程序，减少错报信息的影响，促进行业健康发展。

Abstract

Since the 1990s, both domestic and foreign auditing standards have emphasized the importance of corporate strategy in auditing. Therefore, it is necessary to analyze its impact on audit risk. At present, the research on corporate strategy in the field of audit at home and abroad mainly focuses on audit pricing, audit decision-making, audit quality and so on. Based on the above analysis, this paper studies the impact of corporate strategy on audit risk.

This paper takes YaTai Holding Group as a case, and divides its strategy into three stages according to its fluctuation: the stage of frequent changes of main business, the stage of transition preparation and the stage of urgent transformation. This paper finds that the company’s strategy changes frequently from 2006 to 2019, and the strategic risks caused by this change have a significant influence on both the enterprise and the accounting firm. This paper mainly uses strategic management theory, fraud triangle theory and modern risk-oriented audit theory to analyze the consequences of frequent changes in corporate strategy. It is found that the frequent changes of corporate strategy lead to poor operating conditions, tight capital chain, ineffective internal control and be close to delisting crisis of YaTai Holding Group. Then it further analyzes the audit risk of the enterprise and finds that in terms of operating risk, it shows the uncertainty of continuing operation. In terms of control risk, it manifests the failure of internal control. In terms of inherent risk, it shows the risk caused by the nature of business, organizational structure and internal abnormal pressure of the enterprise. In terms of fraud risk, it shows the increase of motivation and opportunity. Finally, based on the results of the first two parts, this paper analyzes the impact of corporate strategic changes on audit risk. It is found that the consequences brought by strategic changes will influence the business risk, control risk, inherent risk and fraud risk of an enterprise through interaction, and eventually transmit to the audit risk. In this case, the corporate strategies that affect the audit risk mainly include several business transformation strategies, frequent asset restructuring strategies, radical business strategies and blind investment strategies.

In order to prevent audit risks caused by corporate strategic changes, auditors and firms should pay attention to the major changes caused by the strategic changes, and conduct risk assessment in combination with corporate strategy and strategic management effect of the auditee, so as to reduce audit risks. Enterprises should strengthen the awareness of strategic risk management and optimize the corporate governance structure; regulators can formulate relevant criteria and identification and evaluation procedures, reduce the impact of misinformation, in order to promote the healthy development of the industry.