注册会计师审计失败成因与对策研究

注册会计师审计失败是指注册会计师未遵守公认审计准则而形成或提出错误的审计意见。注册会计师发生审计失败后将对社会和注册会计师行业造成不良影响。审计失败的原因包括注册会计师职业道德低下 ,对客户经营情况了解不够和审计程序运用不当等。注册会计师审计失败的规避途径为 :加强注册会计师行业的职业道德建设 ,强化注册会计师的风险管理能力 ,强化会计师事务所的内部质量管理。

Analysis on Causes and Solutions to Audit Failure

Audit Failure implies disobedience of the Auditing Standard of CPA, that lead to severe impact on society and CPA.Reasons in audit failure resulted from professional ethics,less information entitys operating aspects,wrong audit procedures. Approaches to avoid audit failure including to raise the standards of professional ethics and controlling risk of audit as well as practice quality.