| 浅析审计失败的原因及防范措施 |
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| 引用本文： | 索南旺姆.浅析审计失败的原因及防范措施[J].甘肃高师学报,2013(5):130-132. |
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| 作者姓名： | 索南旺姆 |
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| 作者单位： | 甘肃民族师范学院政法与经济管理系,甘肃合作747000 |
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| 摘 要： | 审计失败是指由于客户会计资料中存在重要的错误、舞弊,或注册会计师对其进行审计时存在过失或欺诈行为,导致注册会计师发表错误的审计意见,受到审计意见使用者的指控,给注册会计师本人及其事务所造成了严重经济和信誉上的损失结果.近年来,我国审计失败案件的屡屡发生,对会计师事务所和注册会计师的职业形象产生了负面影响,对客户和社会公众的财产造成了巨大的损失.审计失败的影响是多方面的,只有针对具体原因提出具体的防范措施,才能预防审计失败的发生.
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| 关 键 词： | 审计失败 原因 防范措施 |
On the Causes of Audit Failure and Its Countermeasures |
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| Institution: | SUONAN Wang-mu (Department of Politics, Law and Economy Management,Gansu Normal University for Nationalities, Hezuo Gansu 747000) |
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| Abstract: | Audit failure can be sourced to the presence of important error in customer accounting data, fraud, or certified public accountant＇s negligence in the process of auditting, or fraud. All of these problems lead te serious losses both on the CPA themselves and their finns . Audit failure was multifaceted, and only for specific reasons were found out, can effective countermeasures would be made to prevent the occurrence of audit failure. |
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| Keywords: | audit failure causes analysis countermeasures |
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