摘要： 随着全球资本市场经济的迅猛发展 , 注册会计师这一行业也在近年来随之越来越受关注，同时社会公众对审计报告和审计意见的需求越来越高。然而近年来接连不断的审计失败案件严重影响了公众对注册会计师行业甚至整个资本市场的信任和在其心目中的地位，注册会计师这一行业遇到了重大危机，审计失败问题亟待解决。我们可以从几年来的审计失败案例中总结出很多经验与教训，分析审计失败事件带来的影响，总结造成审计失败的原因，并跟据不同情况、对象和原因制定相应的规避措施从而来改善现状，从而减少审计失败的发生。文章交代了课题的大致背景、目的与意义，根据国内外研究现状，并从注册会计师，会计师事务所和企业三个角度，全面剖析审计失败的成因与对社会各方的影响，同时结合案例分析并提出相应的防范措施。79814

毕业论文关键词：审计失败；审计风险；职业审慎；审计程序；职业道德

On the Causes and Countermeasures of Audit Failure

Abstract: With the rapid development of global capitalism market economy, the certified public accountants industry also with more and more attention in recent years。 At the same time, the social public demand for the audit report and the audit opinion is higher and higher。 However, in recent years, successive audit failure cases have severely shaken public confidence in the CPA industry and even the entire capital market and in the idea of the position。 The certified public accountants industry meets a major crisis, and audit failure problem are desperately required to be solved。 From years of audit failure cases we can acquire a lot of experience and lesson, analyze the effects of audit failure events, sum up the causes of audit failure, and according to different situations, objects, and reasons, formulate correspond measures to improve the situation, thereby, reducing the occurrence of audit failure。 The article narrates the general background, purpose and significance of topics。 According to the research status at home and abroad, and from the perspectives of certified public accountants, certified public accountants and enterprise, a thorough analysis of the causes of audit failure and the influences on the society is conducted。 Besides, combined with case analysis, the corresponding preventive measures are put forward。

Keywords: audit failure; audit risk; professional prudence; audit procedure; professional ethics

目录

摘要 i

Abstract i

1 绪论 1

1。1 研究背景 1

1。2 研究目的与意义 1

1。3 研究现状 1

2 审计失败的成因 4

2。1 企业方面的原因 4

2。2 注册会计师的原因 4

2。3 会计师事务所的原因 5

3 审计失败的影响 7

3。1 对企业（被审计单位）的影响 7

3。2 对事务所和注册会计师的影响