I注册会计师审计失败问题研究——以登云股份为例摘 要随着委托代理关系的持续发展，对审计的要求也越来越高，但近年来审计失败和财务舞弊案不停出现，资本市场受到了大大的冲击，这不仅有损注册会计师和会计师事务所的信用和声誉，而且让广大投资者蒙受巨额财务损失，投资者开始不断怀疑审计报告的质量，所以要不断重视研究造成审计失败的因素并提出预防措施。这篇文章通过界定审计失败的概念和理论基础等，阐述注册会计师审计失败的现状特点及影响，分析了审计失败给注册会计师事务所、注册会计师、被审计单位、投资者、资本市场等带来的影响,，然后以信永中和审计登云股份有限公司失败为案例，分析审计失败对各方产生的影响，注册会计师未秉持职业怀疑、执业能力不够、注册会计师审计时没有秉持独立性，被审计单位财务舞弊、内部控制薄弱，行业环境监管不力等成为审计失败的关键因素。本文最后从三方面提出防范审计失败的措施，会计师事务所及审计人员应保持应有的职业道德素质和职业怀疑能力、保持独立性、加强审计质量控制，被审计单位应该遵守法律法规，对不规范的财务信息应该敢于制止，行业环境则要不断完善法律法规和监管体系，改善相关法律法规。关键词：审计失败； 注册会计师；财务舞弊IIStudy on Design Failure of Certified Public Accountants——Take DengYun As an ExampleAbstractWith the continuous development of the main agency relationship, audit requirements are higher and higher ，but in recent years, audit failures and financial fraud cases have emerged, which not only damages the CPA and the CPA.The reputation of accounting firms, and let the majority of investors suffer huge losses, so we should continue to pay attention to the factors that cause audit failure and put forward preventive measures. This article is based on faith.This paper analyzes the influence of audit failure on all parties by taking the audit failure of Dengyun stock by ShineWing certified public accountant as an example. The main reason for audit failure is that the certified public accountant does not hold the position doubt and practice...
