注册会计师审计失败的成因与对策研究

On the contributing factors and solutions towards the auditing failure of the certified public accountant

审计制度自身的缺陷以及注册会计师的不恰当行为是导致审计失败的内部根源,被审计方和证券市场监管方存在的问题是造成审计失败的深层次原因。文章指出,应强化注册会计师职业道德教育,实现审计市场与会计市场分离,完善上市公司法人治理结构等对策,规避注册会计师审计失败。

The defect of the auditing system and the improper action of the certified public accountant are the interior origins of the auditing failure, while the existing problems of both the auditees and supervisors in stock market are the deeper causes of the auditing failure. Therefore, the strengthening the professional ethics in certified public accountant cultivation and the segregation between the auditing market and the accounting market,and improvement of corporate governance structure of the listed company are the measures that we shall take to avoid the auditing failure of the certified public accountant.