审计失败的问题研究及对策——基于紫鑫药业财务舞弊事件的分析

当前社会是一个高度信息化的社会，尤其在经济高速发展得的背景下，信息的重要程度可见一斑，因为决策与信息可以说是形影不离的。但是，任何情况下都会存在信息不对称——由于利害冲突的关系，财务信息一直有不实表达的可能性，也一直无法避免，在这样一个环境里，会计审计工作就显得相当重要。
近年来我国上市公司财务舞弊频发，亦引发一连串审计失败事件。本文通过对于紫鑫药业财务舞弊案例的回顾，结合相关文献及理论，首先阐明了审计失败与财务造假的定义，并分析了审计失败的后果和影响，然后，对于该财务舞弊案例进行了分析，解析财务舞弊和审计失败的原因，进而提出相关措施建议，最后做出总结，想要根治舞弊和审计失败这类顽疾，需要多方的共同努力再加上综合的治理。
关键词：审计失败；财务舞弊；注册会计师；防范措施
Abstract
The current society is a highly information-oriented society , especially in the high-speed economic development in the context of the importance of information can be seen , because the decision-making and information can be said to be inseparable . However , under no circumstances will the presence of information asymmetry - a conflict of interest because the relationship , the financial information has been no real possibility of expression , has been unable to avoid , in such an environment , accounting and auditing work is very important.
   In recent years China's listing Corporation financial fraud frequently, also caused a series of audit failure events. This paper reviews the case Zi Xin Pharmaceutical financial fraud, according to the relevant literature and theory, firstly explains the definition of audit failure and financial fraud, and analyzes audit failure consequence and influence, then, for the case of the financial fraud analysis, cause analysis of financial fraud and audit failure, and then puts forward the relevant measures and suggestions finally, make a summary, to cure fraud and audit failure of this kind of problem, needs the joint efforts of the multi-plus comprehensive governance.
Key Words：Audit failure; Financial fraud; Certified public accountants; Measures to prevent

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