注册会计师审计失败问题探讨

近年来,由于审计失败,我国已有多家会计师事务所及相关注册会计师受到了政府有关部门的处罚,原"五大"会计师事务所也正不同程度地承受着审计失败案的拖累,审计失败问题已经成为国内外审计界密切关注的一个热点问题。通过分析审计失败的原因,提出规避和减少审计失败的相关措施,以期对正确认定审计责任和有效防范审计失败起到一定的指导作用。

Research on the Problems of CPA Auditing Failure

In resent years because of auditing failure,there are many accounting offices and correlative registration accountants punished by the government in China. The former"top five"accounting offices are also negatively influenced by the audit failure cases in different degrees,and the problem of auditing failure has been a hot subject focused by auditors home and abroad. This article is based on the definition of auditing failure,analyzes the intrinsic reasons of auditing failure and puts forward to basic measures to evade and reduce possibility of the auditing failure. In this way,we can validate the responsibility of auditing and effectively keep away from audi-ting failure.