试论审计失败的成因及其对策

On the Causes of Audit Failure and Its Countermeasures

从审计失败的成因、影响及其对策等进行论述,探讨审计机构及审计人员对审计失败产生的原因的认识,以此引起注册会计师们的高度关注,并加强对审计失败进行控制和规避。

By analyzing the causes of the failure,effects and countermeasures and so on, this paper probes into the audit organ and audit staff s awareness of the causes of the failure in order to cause certified public accountants deep concern,and thereby strengthening the control of audit and avoiding failure.