上市公司CPA审计失败的根源及建立诚信机制的探讨

Exploration of Listed Company's CPA Audit Failure and Credit Mechanism Establishment

通过对数家上市公司的个案分析,得出诚信缺失是造成CPA审计失败的根本原因,并对造成CPA诚信危机的各种因素作了较深入的分析,在此基础上提出了建立诚信机制的对策和建议。

By analyzing cases of several listed companies,the paper concludes that it is the lack of credit that ultimately results in CPA audit failure.Then further analyses the causes of CPA audit failure,and makes suggestions on establishing credit mechanism.