论审计失败的成因及规避+文献综述

摘要：我国经济进入高速发展时期，资本市场日益完善，管理权及所有权的分离使得会计信息质量的有效性受到越来越多的关注，从而也使得审计行业的发展不断加快。但审计失败事件的不断曝光是对市场经济秩序的一种挑战，损害了投资者的利益，更加使审计行业的发展受到影响。尤其是在当前经济类型愈来愈复杂的情况下，审计也面临着越来越大的挑战。本文以审计失败的现状为起点，通过案例研究案例公司审计失败发生的原因，并综合国内外学者的研究文献，分析审计失败产生的成因，并据此探讨出规避审计失败的对策。该课题的研究是对现行审计行业现状的一种反思，并希望能对审计失败的规避有所裨益，以减少审计失败的发生，对审计行业的健康发展有所帮助。30855
毕业论文关键词：审计失败；注册会计师；财务造假；审计责任；审计风险
      Abstract：China's economy has entered a period of rapid development, the capital market is increasingly perfect and the separation of management right and ownership of the effectiveness which make the quality of accounting information is concerned by more and more. so that the development of the audit industry continues to accelerate. But the constant exposure of audit failures is a challenge to the market economic order, harm the interests of investors, the more the development of the audit industry affected Especially in the case of economic environment is increasingly complex, the audit is facing growing challenges. This paper takes the status of audit failure as the starting point, and through case analysis, the reasons for the failure of the audit of the case companies，Combined with domestic and foreign scholars' research literature, analyze the causes of audit failure, and then explore the countermeasures to avoid the failure of audit. Study on the subject is a reflection of current auditing industry status qua, and hope it would be helpful to avoid audit failure and to reduce the occurrence of audit failure of the healthy development of the audit industry help.
    Key words： Failure of the audit;Certified public accountant;Financial fraud;Audit liability；Audit risk
目录
序言   1
一、审计失败概述   2
（一）审计的定义   2
（二）审计失败的概念   2
(三）审计失败的影响   2
二、我国审计失败的现状   3
（一）案例介绍-南纺公司造假案   3
（二）我国审计失败现状   4
1、事务所聘用机制不合理   5
2、审计行业间存在不正当竞争   5
3、审计人员职业素质缺乏   5
4、审计环境复杂化   5
三、审计失败的成因及其分析   6
（一）公司内部管理不完善、执行力度不够   6
（二）事务所内控制度不健全，注册会计师职责不到位   6
1、专业胜任能力不足   7
2、职业道德缺失   7
3、事务所内部控制不利   8
（三）法制不够健全   8
四、审计失败的规避对策   8
(一）完善事务所内部管理结构及质量控制体系   8
1、建立审计人员准入和培训制度   8
2、规范基本审计程序   8
3、保持事务所的独立性   9
（二）提高注册会计师执业能力与执业道德   9
（三）完善法制建设   9
结论   11 论审计失败的成因及规避+文献综述:http://www.751com.cn/kuaiji/lunwen_26823.html