注册会计师审计失败的原因及防范措施摘要：注册会计师审计是企业财务信息可靠性的重要保证，审计失败对于企业乃至经济发展都具有恶劣影响。本文通过对安然事件的审计失败案例进行分析，发现了审计失败的几点原因。其中以注册会计师审计固有限制以及执行审计业务的人员没有遵循审计要求两点最为重要。并依据所分析的原因提出了合理规避审计失败的防范措施。增强财务报表预期使用者对经过审计的财务报表的信赖程度。总之，由于审计的内外部因素的影响，审计风险不可避免，以至于注册会计师不能对出具的审计报告获取绝对保证。其中内部因素包括审计的固有限制、注册会计师的独立性、职业怀疑以及职业判断都会导致审计失败。外部因素包括相关的监管机构的监管以及处罚力度。因此审计失败的防范措施应该围绕营造健康有效的市场环境和培养注册会计师良好的职业道德来开展。关键词：注册会计师；审计失败；独立性；职业怀疑；职业判断The reasons and evasion of the failure of Certified Public AccountantsAbstract: Certified public accountant audit is an important guarantee for the reliability of enterprise financial information, and audit failure has a bad effect on enterprises and even economic development. By analyzing the audit failure of Enron incident, this paper finds several reasons for audit failure. Among them, the inherent limitations of CPA audit and the implementation of auditor's failure to comply with audit requirements are most important. On the basis of the analysis, we put forward some preventive measures to avoid audit failure reasonably. To enhance the degree of reliance of prospective users on audited financial statements. In short, because of the internal and external factors of audit, the risk of audit is inevitable, so that certified public accountants can not obtain absolute guarantee for the audit reports. The internal factors include the inherent limitations of audit, the independence of CPA, professional suspicion and professional judgment, which will lead to...
