PAGE\*MERGEFORMAT23摘要中国经济的发展和资本市场的改善促使越来越多的A股上市公司涉足更多领域。注册会计师不仅需要面对主营业务单一，审计风险低的被审计单位，还要面对业务经营多元化，成本核算复杂，盘点困难的被审计单位。这些企业的审计工作复杂许多，需要注册会计师具有更高的专业能力。制药业作为与民生有关的重要经济产业，引起了投资者的广泛关注。本文从审计师的角度出发，以康美药业的财务舞弊案为研究对象，分析了审计师对康美药业进行审计时的审计风险和成因，最后提出了对策和建议。关键词：康美药业审计风险财务造假AbstractThedevelopmentofChina'seconomyandtheimprovementofthecapitalmarkethavepromptedmoreandmoreA-sharelistedcompaniestoentermorefields.TheCPAneedstofacenotonlytheauditedunitwithasinglemainbusinessandlowauditrisk,butalsotheauditedunitwithdiversifiedbusinessoperations,complicatedcostaccountinganddifficultinventory.Theauditingworkoftheseenterprisesismuchmorecomplicatedandrequiresahigherprofessionalabilityofcertifiedpublicaccountants.Asanimportanteconomicindustryrelatedtopeople'slivelihood,thepharmaceuticalindustryhasattractedwidespreadattentionfrominvestors.Fromtheperspectiveofanauditor,thisarticletakesthefinancialfraudcaseofKangmeiPharmaceuticalastheresearchobject,analyzestheauditor'sauditrisksandcauseswhenauditingKangmeiPharmaceutical,andfinallyputsforwardcountermeasuresandsuggestions.Keywords:KangmeiPharmaceuticalAuditriskFinancialfraud目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc36673107"一、康美药业基本情况PAGEREF_Toc36673107\h5HYPERLINK\l"_Toc36673108"（一）行业背景介绍PAGEREF_Toc36673108\h5HYPERLINK\l"_Toc36673109"（二）公司背景介绍PAGEREF_Toc36673109\h6HYPERLINK\l"_Toc36673110"（三）康美药业财务造假事件全过程PAGEREF_Toc36673110\h8HYPERLINK\l"_Toc36673111"（四）康美药业财务造假事件评述PAGEREF_Toc36673111\h9HYPERLINK\l"_Toc36673112"（五）康美药业现金流量分析PAGEREF_Toc36673112\h11HYPERLINK\l"_Toc36673113"二、审计康美药业过程中存在的审计风险问题PAGEREF_Toc36673113\h13HYPERLINK\l"_Toc36673114"（一）未能识别虚增货币资金风险PAGEREF_Toc36673114\h13HYPERLINK\l"_Toc36673115"（二）公司缺乏内部控制PAGEREF_Toc36673115\h14HYPERLINK\l"_Toc36673116"（三）会计师事务所举证措施存在漏洞PAGEREF_Toc36673116\h15HYPERLINK\l"_Toc36673117"（四）缺乏制药行业盘点知识PAGEREF_Toc36673117\h16HYPERLINK\l"_Toc36673118"三、依据康美药业过程中存在的审计风险提出的建议PAGEREF_T