审计失败案例分析—基于科龙公司的审计分析

近些年来，国内外爆发了一系列重大的财务报告舞弊案，其中无不牵涉到注册会计师审计失败问题，不仅严重损害了会计师事务所的职业形象，而且给客户和社会公众的财产造成了巨大损失，严重损害了社会公众的利益。那么，审计失败是由什么原因造成的呢？本文以我国上市公司科龙公司审计案例为基础，以会计师事务所和公司为切入点，具体分析审计失败的原因，并有针对性地提出防范措施, 以其对更好地促进我国证券市场有序健康发展有所裨益。

关键词：审计失败；独立性；谨慎性；审计方法；审计环境
Analysis of Audit Failure-Based on the Analysis of Kelon
ABSTRACT
In recent years, there are more and more corruption cases around the world happening in the business of financial and auditing services. All of them are related to the failure of CPA (certified public accountant), it bring the huge harm to the image of the entire accounting association and the property losses of clients and the public. In that way, what cause the failure of audit? In the article, Kelon and Deloitte case will be discussed, and the author will analyze the reasons of audit failure, raise the preventive measures to improve the healthy development of our stock market.

Key Words ：Audit Failure; Independence; Prudence; Audit Approach; Auditing Environment

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