审计失败的成因及规避摘要 所谓审计失败，是指企业会计报表存在重大错报或漏报，而注册会计师发表了错误的审计意见。审计失败可能来自企业的错误与舞弊或经营失败，也可能来自注册会计师自身的工作过失或欺诈，或两者兼而有之。根据对上述审计失败的分析，结合国内外一些审计失败的相关案例的剖析和理解，采纳理论联系实际的方法，多角度，全方位的总结出审计失败的原因以及规避审计失败的措施主要包括：保持独立性，遵守职业道德，质量控制体系的建立以及其他相关的法律法规的建立与完善。关键词：审计失败，独立性，成因，规避 ABSTRACTThe so-called audit failure refers to the existence of free enterprise accounting statements or omissions, and registered accountants made false audit opinion. Failure may result from the audit firms of fraud or error with failure may come from the work of Registered Accountants own fault or fraud, or both. Based on the above analysis of audit failures, Some combination of internal and external audits related to the failure of the case analysis and understanding of the use of theory with practical methods, the multi-perspective, a comprehensive summary of the reasons for the failure of the audit and avoid audit failures measures include: maintaining independence comply with professional ethics, quality control system and the establishment of other related laws and regulations establishment and perfection.Keywords : audit failure ， Independence ， Causes ， Avoid目 录摘要…………………………………………………………………………………ⅠABSTRACT…………………………………………………………………………Ⅱ绪论……………………………………………………………………………………2一．审计失败之因………………………………………………………………………3（一） 被审计单位的财务造假及相关法律制度不健全…………………………………3（二） 市场经济运行不法律规范，会计师事务所与挂靠单位的脱钩改制不彻底……………3（三） 会计师事务所及执业注册会计师丧失独立性………...
