注册会计师审计失败原因分析

摘 要

在经济全球化的浪潮之下，我国市场经济不断发展，新时代的新变化、新政策纷繁复杂，给中国的审计行业提出了更高的要求和更大的挑战。注册会计师出具的审计报告具有独立性，作用有三：一是鉴证、二是保护、三是证明。但是，我国审计失败案件的爆发接踵而至，这对注册会计师的审计能力和审计质量造成了不小的质疑，动摇了社会对会计师事务所专业审计的信任，也引发了一系列的负面影响。所以，本文通过探究国内外学者的理论，以中磊会计师事务所审计失败为探索对象，剖析了注册会计师审计失败的各方缘由，最终提出了应对的防范之法。

关键词：注册会计师  审计失败  中磊会计师事务所

Abstract

Under the tide of economic globalization, China's market economy is developing continuously, and the new changes and policies in the new era are complicated and complicated, which put forward higher requirements and greater challenges for the audit industry in China. The audit report issued by the certified public accountant has the independence, the function has three: one is the authentication, two is the protection, three is the proof. However, the outbreak of audit failure cases in China has followed one after another, which has caused considerable doubt to the audit ability and quality of certified public accountants, shaken the trust of the society to the professional audit of accounting firms, and also caused a series of negative effects. Therefore, by exploring the theories of domestic and foreign scholars and taking the audit failure of zhonglei accounting firm as the object of exploration, this paper analyses the reasons for the audit failure of certified public accountants.

Keywords：CPA ；Audit failure ；Zhonglei accounting firm

目录

摘 要2

Abstract3

一、引  言5

二、注册会计师审计失败原因分析概述6

（一）审计失败的定义6

（二）审计失败的识别方法6

（三）审计失败的影响7

三、中磊会计师事务所注册会计师审计失败的原因分析8

（一）中磊会计师事务所简介8

（二）中磊所审计失败的案例情况8

（三）中磊所审计失败的原因分析8

1.银行存款、应收账款函证程序缺失8

2.未对重大错报风险实施恰当审计程序8

3.注册会计师职业道德缺失10

4.被审计单位股权高度集中10

5.历来处罚成本较低10

四、防范注册会计师审计失败的策略12

（一）提高注册会计师的专业胜任能力和职业道德素养12

（二）会计师事务所应慎重选择被审计单位和建立名誉准入原则12

（三）公司应健全独立董事制度和内部控制制度12

（四）政府应加大刑事处罚力度12

五、结论与展望14

参考文献15