摘要：本论文通过对审计失败案例的分析，明确的了解一下现在的审计状况，并对审计失败的现象进行分析，提出自己的一些观点，解析审计失败的原因，最后对审计失败的原因进行分析之后提出解决审计失败的现象的相关措施。本篇论文的内容结构大约如下：第一部分是审计失败的概述。其中包括了审计失败的意义、本质及其影响。第二部分是审计失败的成因。这个成因又包含了两个部分：审计失败的内部原因和审计失败的外部原因。内部原因有注册会计师或会计师事务所缺失独立性，注册会计师本身的能力不足等原因，不恰当的审计程序，会计师事务所内控体系不严密以及事务所内部的管理问题等。而外部原因有我国民事法律体系不健全，被审计单位的公司治理机构有缺陷，没有全面了解客户的业务经营，审计收费制度不健全和市场竞争局面的混乱等原因。第三部分是审计失败案例的分析。选用了安然事件和萨蒂扬审计失败案件。第四部分是审计失败的防范措施，也是规避审计失败应该采取的一些措施。10186
关键词：审计失败；注册会计师；审计单位；治理机构
Cause and avoidance of audit failure
Abstract: This paper through analyzing the case of audit failure, clear about the situation now audit, and the audit failure phenomenon analysis, put forward their own views, analysis of the causes of audit failure, put forward relevant measures to solve the audit failure phenomena after the final analysis of the causes of audit failure 。The content and structure of this thesis are as follows: the first part is an overview about audit failure. Including the audit failure meaning, essence and influence. The second part is the failure of auditing. The causes include two parts: internal audit failure causes and external causes of audit failure. The internal reasons are certified public accountants or accounting firms lack of independence, the accountants themselves ability shortage, not appropriate audit procedures, internal control system of accounting firm is not tight and firm internal management problems. While the external cause is the system of civil law in China is not perfect, the corporate governance mechanism of audit unit is defective, not fully understand customer business, confusion and other reasons the audit fee system is not perfect and the market competition situation. The third part is the analysis of the case of audit failure. The Enron scandal and the audit failure cases of Sati Jan. The fourth part is audit failure prevention measures, but also some measures should be taken to avoid audit failure.
Keywords：audit failure; certified public accountant (CPA); audit unit; governance mechanism
目 录
绪论1
一、审计失败概述2
（一）审计失败的意义2
（二）审计失败的性质（本质）2
1、不能够准确遵循审计准则 2
2、和企业有没有发生经营失败无关 2
3、审计人员执业行为出现了瑕疵2
（三）审计失败的影响2
1、对事务所本身的影响3
2、对社会的影响 3
二、剖析审计失败的原因4
（一）审计失败的内部原因4
1、注册会计师或会计师事务所缺失独立性4
2、注册会计师本身的能力不足等原因4
3、不妥当的审计程序5
4、会计师事务所内部控制体系不严密5
5、事务所内部的管理问题6
（二）审计失败的外部原因6
1、中国民事法律体系不健全6
2、被审计单位公司治理机构有缺陷7
3、没有全面了解客户的业务经营 8
4、审计收费制度不健全和市场的竞争局面的混乱8
三、案例分析 10 论审计失败的原因和规避:http://www.youerw.com/kuaiji/lunwen_9169.html