经济管理毕业设计-审计失败的成因及规避.doc

审计失败的成因及规避 摘要 　所谓审计失败，是指企业会计报表存在重大错报或漏报，而注册会计师发表了错误的审计意见。审计失败可能来自企业的错误与舞弊或经营失败，也可能来自注册会计师自身的工作过失或欺诈，或两者兼而有之。根据对上述审计失败的分析，规避审计失败的措施主要包括The so-called audit failure refers to the existence of free enterprise accounting statements or omissions, and registered accountants made false audit opinion. Failure may result from the audit firms of fraud or error with failure may come from the work of Registered Accountants own fault or fraud, or both. Based on the above analysis of audit failures, Some combination of internal and external audits related to the failure of the case analysis and understanding of the use of theory with practical methods, the multi-perspective, a comprehensive summary of the reasons for the failure of the audit and avoid audit failures measures include: maintaining independence comply with professional ethics, quality control system and the establishment of other related laws and regulations establishment and perfection. Keywords : audit failure ， Independence ， Causes ， Avoid 目 录 摘要…………………………………………………………………………………Ⅰ ABSTRACT…………………………………………………………………………Ⅱ 绪论……………………………………………………………………………………2 一．审计失败之因………………………………………………………………………3 被审计单位的财务造假及相关法律制度不健全…………………………………市场经济运行不规范，会计师事务所与挂靠单位的脱钩改制不彻底……………会计师事务所及执业注册会计师丧失独立性……………………………………影响审计独立性的因素主要有三个方面…………………………………………………………………………………………………5 审计程序不妥………………………………………………………………5 会计师事务所及注册会计师缺乏职业道德………………………………………执业注册会计师缺乏应有的职业谨慎和职业关注………………………………会计师事务所质量控制体系不严………………………………………………………………………………………………8 1．山登公司财务舞弊及其影响程度………………………………………………8 2．山登公司审计失败的警示………………………………………………………9 二、审计失败的规避……………………………………………………………………11 严格遵循独立审计准则的要求…………………………………………………建立健全会计师事务所质量控制制度…………………………………………1谨慎选择客户…………………………………………………………………1与委托人签定业务约定书……………………………………………………1深入了解客户的经营业务……………………………………………………1保持独立性……………………………………………………………………1聘请懂行的律师………………………………………………………………1…………………………………………………………14 结论………………………………………………………………………………………………15 参考文献………………………………………………………………………………………16 致谢…………………………………………………………………………………………17 绪论 大量的审计失败案例表明，被审计单位的财务造假是审计失败的最原因。近年来，资本市场