目录1绪论.............................................................21.1论文选题的背景及意义..........................................21.2论文研究的研究方法与研究内容..................................21.3创新之处......................................................32审计失败概述....................................................42.1相关理论基础..................................................42.2国内外审计失败典型案例........................................63万福生科审计失败案例.............................................93.1背景资料万福生科公司简介.....................................93.2证监会对中磊会计事务所及万福生科处罚.........................103.3万福生科事件始末.............................................104我国注册会计师审计失败原因分析.................................144.1我国注册会计师审计失败的现状、特点及后果.....................144.2从审计主体、审计客体、社会环境方面分析审计失败原因...........175我国注册会计师审计失败防范策略.................................205.1审计主体方面.................................................205.2审计客体方面.................................................215.3社会环境方面.................................................226研究结论及局限性...............................................246.1研究结论.....................................................246.2局限性.......................................................24致谢...............................................................25参考文献...........................................................26第1页共26页注册会计师审计失败案例分析摘要：随着中国改革开放不断的发展和深入，为了更好适应新经济形势下经济发展和企业转型需要，企业的审计项目也越来越频繁，所以在现如今资本快速发展的大背景下，申请注册会计师也显得尤其重要，并且会计审计报告在资本市场中也占据重要地位。但时有发生的审计失败事件也引起了人们对注册会计师出具的审计报告失去信任。如万福生科、科龙电器、新大地、绿大地、蓝田股份公司等都发生过审计失败的情况，政府相关部门对此做出了严厉的惩罚，同时这一现象也遭到广大群众的严厉指责。同时也把注册会计师的职业危机推向了风口浪尖，本文通过对审计失败案例的分析，从审计失败原因出发，随后从不同角度分析，研究出降低审计失败的对策，对促进我国资本市场的健康发展有巨大的推动作用。关键词：注册会计师；审计失败；审计主体；审计客体；社会环境CaseanalysisonthefailureoftheCPAauditAbstract:WiththefurtherdevelopmentofChina’sreformandopeningup,inordertoadapttothetransformationofenterprisesandeconomicdevelopmentundertheneweconomicsituation,CPAindustryisplayinganincreasinglysignificantroleincapitalmarketinChina.Thedevelopmentofcapitalmarketmakespeopleincreasedemandfortheauditandpaymoreattentiontotheauditreport.However,arecentspateofAuditfailureeventscausedanenormousbreakdownoftrustinCPA.Forexample,WanfuBiotechnology,XindadiBiotechnology,GreenLandBiotechnologyandotherauditfailuresexposuretothepublic，whichconfrontedtoseverepunishmentandcensurefromChinaSecuritiesRegulatoryCommission，governmentdepartmentsandthepublic.Wehavetoputemphasisonthiskindofissueandavoidthesimilarsituationhappenagain.Thispaperanalyzestheseveresituationofauditfailureandthepotentialreasonsthoughthecasesfromhomeandabroadintherecentyears.Atthesametime,makingadetailanalysisofWanfuBiotechnology,buildthetheoreticalframeworkofauditfailure.Toimprovethemarketregulationandcorporategovernance,promotethedevelopmentofthewholeindustryofCPAhas,p...
