我国CPA审计失败成因及对策.DOC

摘要:随着经济的不断发展，企业经营状况的不断增大，经济业务也越来越烦杂，会计舞弊的现象也越来越严重。审计是一项经济监督活动，成功的审计是实现经济健康发展的强而有力的保障。然而，在我国经济快速发展的环境下，由于各种因素的综合影响，频频发生了一系列的审计失败案例，使广大群众对注册会计师及整个职业产生了怀疑，使注册会计师陷入了“困难时期”。

　　　本文将详细分析我国典型的注册会计师审计失败案例并结合审计理论剖析我国审计失败成因，并提出相应的对策。从而实现注册会计师审计监督的作用，提高企业财务资料的准确性、真实性，提高投资者对审计报告的信任性。

关键词:注册会计师；审计失败；因素；措施

Abstract:With the continuous development of the economy, business is increasing, more and more complicated economic business, the accounting fraud has become more and more serious. Audit is an economic supervision activity, a successful audit is to achieve the healthy development of the economy of the strong protection. However, in the our country economy rapid development environment, due to various factors, occur frequently in a series of cases of audit failure, so that the broad masses of the CPA and the occupation had suspected, the CPA was immersed in" difficult period". 

　　　This paper will be detailed in the typical analysis certified public accountants audit fails and combined with auditing theory in our country the paper audit failure causes, and put forward the corresponding countermeasures. So as to realize the role of certified public accountants audit supervision, improve the accuracy of the information of enterprise financial, authenticity, and improve the investors to the audit report of trust. 

Key Words：CPA (Certified Public Accountant);audit failure; factor; measure

　　　审计是国家经济社会运行的“免疫系统”理论的提出，是对审计工作的可持续发展起了一定的重大作用。具体而言，就是为解决我国注册会计师归避审计失败风险以及提高审计质量。这有利于增强会计师事务所及注册会计师的独立性，有利于加快会计、审计准则的更新，有利于完善公司治理结构等。通过减少审计失败，维护经济秩序，维护社会公共利益，保护广大投资者的合法权益，促进社会主义经济的健康发展。