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1、论文终稿刘锦元06月本科毕业设计论文题目注册会计师审计失败问题研究系别管理系专业会计学班级会计008学号10120360学牛姓名刘锦元指导老师吴勋2014年摘要摘要随着我国社会主义市场经济体制的不断完善和经济的不断发展，注册会计师及注册会计师事务所在国家经济生活中的作用和地位越來越重要，但是诸多审计失败案例频频发牛:，如会计信息失真、审计人员舞弊现象普遍存在，这不仅给会计帅事务所、注册会计师及相关信息使用者都带来了损失，而且也给社会经济带来了诸多不良影响。与此同时，针对注册会计师的诉讼案件也越來越多，注册会计师职业逐渐成为-•项高风险的职业。如何避
2、免审计失败案件的发生，重拾社会公众的信任，已经成为冃前注册会计师审计所面临的重大问题。因此加强对审计失败的研究，探讨规避注册会计师审计失败的对策措施已迫在眉睫。关键词：审计失败，审计风险，注册会计师审计ABSTRACTABSTRACTWiththecontinuousdevelopmentofChinasocialistmarketeconomicsystemcontinuouslyimprovedandtheeconomy,CPAsandCPAfirmsandthepositioninthenationaleconomiclifeinthein
3、creasinglyimportantrole,butmanyauditfailuresoccurfrequently,suchasthedistortionofaccountinginformation,auditfraudphenomenonexistsgenerally,thisisnotonlytoCertifiedPublicAccountants,certifiedpublicaccountantsandthetherelevantinformationusersarebroughttothesocialandeconomiclosse
4、s,butalsobroughtmanynegativeeffects・Atthesametime,lawsuitsagainsttheCPAisalsomoreandmore,theCPAoccupationhasbecomeahigh-riskoccupation.Howtoavoidauditfailurecases,regainthetrustofthepublic,hasbecomethemajorproblemfacedbytheCPAaudit.Therefore,strengtheningtheresearchofauditfail
5、ure,explorethecountermeasurestopreventtheCPAauditfailureisimminent・Thispaperstartsfromtheauditfailureconsequence,elaboratedtheauditfailureofmanyadverseeffects・Thenintheauditfailurerelatedresearchsituation,theframetheorybased,areinvestigatedChineseCSRCaccountingfirmsandCPAaudit
6、failurecases,thepunishment,punishmentandpenaltyobjectreasonsareanalyzed,aimingtofindoutthecauseofauditfailure.Then,thefailureofauditfromthetwoaspectsoftwoaspectsofauditsubjectandauditobjectandauditofinternalandexternal.Then,thispapergivessuggestionstoavoidoravoidauditfailure,i
7、nordertoreducetheprobabilityoftheoccurrenceofauditfailure,thuspromotethedevelopmentofthecapitalmarket,reduceCPA,firmandlossofAuditingCompany.Finally,thepaperdrawsaconclusionbasedontheforegoinganalysisandrecommendations・Keywords:Thefailureofaudit,Auditrisk,AuditofCPA冃录目录1绪论11.1
8、研究背景11.2研究意义11.3研究现状综述1.4研究思路与I西安交通大学城市学院本科生毕业设计（论文）致谢29参考文献3
