论审计失败及其防范

On Prevention of Audit Failure

针对企业的特点、管理当局的品质和态度、会计报表项目的性质及错误发生的频率等情况 ,本着一般与特殊相区别、定性与定量分析相结合的原则 ,讨论了审计失败的可能性及其原因 ,然后在统计分析的基础上 ,合理确定审计风险多发性的环节和区域 ,并根据审计失败的特点和原因 ,提出了具实际操作性的防范技巧和改进方法 .

The audit will fail if the audit risk is large enough. Auditors are always puzzled by a nightmare that is audit failure. In order to avoid audit failure we have to make an exact and objective analysis. Then in accordance with company identity, administrative authority's quality and attitude, the quality of accounting statement items, the incidence rate of errors, and adhering to the principles of differentiating general from particulars, combining qualitative analysis with quantitative analysis, the author discusses the probability and causes of audit failure. Then on the basis of statistical analysis, the line and realm where audit failure happened frequently are equitable defined. In accordance with the characteristics and causes of audit failure, the author puts forware systematic prevention skill and improving method that is practical and operable in auditing.