我国资本市场审计失败问题研究毕业论文.doc

毕业论文 （20_ _届） 我国资本市场审计失败问题研究 摘 要 自上世纪九十年代以来，我国审计失败现象愈加频繁，已经引起了中国学术界、政府监督部门以及新闻媒体的广泛关注。作为“经济警察”的注册会计师在审计失败案例中并没有起到应有的作用，甚至个别注册会计师还参与了会计舞弊，造成了最后的审计失败。这对我国注册会计师行业产生了极大的负面影响，同时还给投资者带来了巨大的经济损失，也影响了我国新兴资本市场的健康发展。在此背景下，对我国审计失败进行系统和全面的研究就显得急迫和重要。 本文在参考了大量国内外相关文献资料的基础上，比较系统研究了审计失败的涵义、危害和原因，提出了如何防范审计失败的对策。全文共分四个部分： 第一部分，阐述了审计失败的涵义通过两种不同定义的比较，提出了本文对于审计失败的定义审计失败的危害分析。 第二部分，审计失败包括注册会计师及会计师事务所自身的原因、被审计单位的原因、特殊的经济环境及制度上的原因等。 第三部分，夏新电子审计。 第四部分，经过上述，提出了针对我国资本市场审计失败的防御措施。 关键词：审计失败Abstract Since the nineties of last century, Chinas increasingly frequent phenomenon of audit failure has caused the Chinese academia, government supervision departments and the media attention. As economic police certified public accountant in the audit failure cases did not play its due role, and even individual CPA is also involved in accounting fraud, resulting in a final audit failure. It had a great negative impact on Chinas CPA industry, but still gave investors a huge economic loss, but also affected the health of Chinas emerging capital market development. In this context, systematic and comprehensive research to the audit failures becomes urgent and important. This paper references to the large number of domestic and foreign literature, studied systematically the meaning, hazards, and reasons of audit failures, and specific analysis of the Chinas Amoi Electronics audit case happened in recent years. Finally, on this basis, put forward countermeasure of how to prevent audit failure. Full text is divided into four parts: The first part, explained the meaning of audit failure. Through a comparison between two different definitions, proposed this article for definitions of audit failure and the hazards of audit failure were analyzed. The second part, analyzed the internal and external factors of audit failures. Including certified public accountants and accounting firms own causes, the reasons for the audited entity, the special economic environment and institutional reasons, etc. The third part, ins