经济管理本科毕设论文-审计失败的成因及规避.docVIP

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