注册会计师审计失败问题研究

随着我国市场经济体制不断完善,审计在国家经济生活中的地位和作用越来越重要，资本市场对高质量审计的需求与日俱增，因此，对审计的研究也显得日益重要。但近年来，国内外相继爆出审计失败丑闻，使得注册会计师一度面临诚信危机和发展危机，人们开始对注册会计师行业的作用产生质疑。因而，对导致中国注册会计师审计失败的因素进行剖析具有重要的现实意义和研究价值。
本文首先就审计失败的概念、特点和危害进行概述，然后从社会大环境、审计主体、审计客体等方面分析了可能导致注册会计师审计失败的各方面因素，最后根据上述分析,分别从制度的制定和贯彻落实、注册会计师的管理与教育、会计师事务所和上市公司的管理与规范等方向提出规避或减少审计失败的措施。

关键词 审计失败；审计主体；会计师事务所；措施  
Abstract
Audit failure means because of the CPA did not obey the request of audit and put forward a wrong audit opinion.
Along with the consummation of our market economy system, auditing plays a more and more important position and function in the national economic life，as a result ,a higher quality audit is required by the capital market .So the study of audit is becoming increasingly important. In recent years, the accounting fraud scandals at home and abroad broke out frequently and tempestuously, which making the CPA faced with the crisis of confidence and the developmental crisis. People began to query its role in the CPA industry. So to analyze the causes of Chinese CPA’s audit failure is critically important no matter in academia or in practice.
First，This paper summarize the point of the concept the character and the harmful of audit failure, Then from the social environment audit subject and audit object to analysed various factors may lead to failure of the audit. Finally, according to the analysis above, to put forward measures that avoid or decrease distortion of from to make and carry out fulfill the system, management and education the CPA, management and standard the accounting firms and listed companies.

Key words Audit Failure  Audit subject  Accounting firm   Measures

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】