毕业论文--审计失败的原因及规避分析.docVIP

华东交通大学理工学院 Institute of Technology. East China Jiaotong University 毕 业 论 文 Graduation Thesis （2008—2012 年） 题 目： 审计失败的原因及规避分析 分 院： 专 业： 班 级： 学 号： 姓 名： 指导教师： 起讫日期：  摘 要 审计失败是审计执业中最严重的问题，也是最容易造成会计师事务所或签字注册会计师承担审计责任的主要原因。审计失败是审计风险的极端情况，指注册会计师由于没有遵守公认审计准则而形成或提出了错误的审计意见。信息使用者使用此审计意见作出了错误的判断或决策。并因此要求会计师事务所承担民事责任或刑事责任。最近，郑百文、黎明股份、银广夏、麦科特等上市公司的会计信息造假案纷纷被媒体揭露，负责审计这些上市公司财务报表的会计师事务所受到了人们的严厉谴责。这一系列审计失败的案件使中国注册会计师行业陷入了信任危机，中国注册会计师行业进入了前所未有的困顿时期。本文就审计失败成因进行分析，探索降低审计风险的途径，并提出了治理审计失败的一些对策。 关键词：审计失败审计责任原因审计风险Audit failure is the most serious problem in the audit practice, is also the most easily cause accounting firm or signature of CPA audit responsibility main reason. Failure of the audit is the audit risk in the extreme case, a certified public accountant from failure to comply with generally accepted auditing standards and the formation or makes a false audit opinion. Information users use this audit opinion makes a mistake in judgment or decision. And therefore require the accounting firm to assume civil liability or criminal liability. Recently, Zhengbaiwen, dawn shares, Yinguangxia, MOE, the accounting information of the listed company fraud cases have been exposing the media, is responsible for auditing the financial statement of listed company s accounting firm has been harshly condemned. This series of audit failure cases of the Chinese Institute of Certified Public Accountants industry fell into a crisis of confidence, the Chinese Institute of Certified Public Accountants industry enters a hitherto unknown exhausted period. This paper analyses the causes of audit failure, exploring the ways to reduce the audit risk, and puts forward some countermeasures for the management of audit failure. Key words:Failure of th