南大—会计—审计失败的成因及对策1.docxVIP

南昌大学NANCHANG UNIVERSITY自学考试本科论文题目：审计失败的成因及对策学院：经管系专业：会计准考证号：xxxxxxx学生姓名：xxxxxxxxxxxxxxxxxxxxx指导教师：起讫日期：2013年6月-2013年10月摘 要 自1981年我国恢复注册会计师制度以来，注册会计师审计的发展已经经历了30多个年头。在这一过程中，为适应市场经济、特别是证券市场的建立和完善的要求，注册会计师审计得到了快速、持续的发展。注册会计师审计作为市场经济控制机制的重要组成部分，促进了市场经济控制机制效率的提高，确保了市场经济的有效运转，得到了社会广泛认可，初步确认了其在社会经济结构中的地位。可与此同时，审计所起到的作用与社会公众的期望之间的差距也越来越大，面临的诉讼也越来越多。我国证券市场上先后发生的“银广夏”、“科龙”、“麦科特”等重大审计案件，已经使中国注册会计师受到了来自政府、社会公众（包括投资者和债权人）等各方面的严厉批评。这为我国的注册会计师敲响了警钟，无论如何，不能再对审计失败等闲视之。关键词：审计 失败 原因 对策Abstract???? Since 1981 our country since the system restore CPA, CPA audit of development has gone through more than 30 years. In this process, in order to adapt to the market economy, especially the stock market is to establish and improve the requirements of CPA audit has been rapid and sustainable development. CPA audit control mechanism as a market economy, an important part of the control mechanism of the market economy to promote efficiency, to ensure the effective functioning of the market economy, has been widely recognized by society, initially confirmed its presence in the social and economic structure in the position. Can at the same time, the role of audit and social gap between public expectations is also growing, more and more faced with litigation. Chinas securities market have taken place on the Yinguangxia, Kelon, McCourt and other major audit cases, has been the Chinese CPA from the government, the public (including investors and creditors) and other aspects severe criticism. Which for our CPA sounded the alarm, however, can no longer be taken lightly audit failure.目 录摘 要1Abstract2目 录31 引 言41.1研究背景41.2研究意义42 审计失败的概念及特点62.1审计失败的概念62.2 审计失败的特点63 审计失败的原因探究83.1外部原因83.1.1制度不完善83.1.2监管力度不够83.1.3市场竞争不规范93.2内部原因93.2.1管理模式不科学93.2.2执行不规范操作93.2.3风险防范意识欠缺104 审计失败的防范措施114.1完善相关法律法规，规范执法体系和行业监管114.1.1完善相关法律法规114.1.2规范执法体系114.1.3强化审计行业监管114.2进一步强化注册会计师审计的独立性124.2.1完善事务所聘任制度124.2.2加强注册会计师职业道德建设124.2.3降低非审计业务对审计独立性的不利影响124.3建立严格的质量控制体系，努力降低审计风险124.3.1谨慎选择合作伙伴和客户124.3.2保持合理的职业谨慎134.3.3加强人