注册会计师的审计失败成因分析

The Analysis on the Causes of CPA Audit Failure

摘要: 随着我国资本市场的迅猛发展，注册会计师行业也随着而不断壮大。注册会计师已经成为中国社会主义市场经济各组成部分中不可或缺的一部分。进入二十一世纪以来，国内外重大审计失败的事件频频出现，例如2001年的美国安然事件导致安达信会计师事务所被强制解散；2001年我国的银广夏案件使其审计事务所中天勤会计师事务所退出了历史的舞台；2005年，“科龙事件”爆发；2006年，德勤被中国证监会传讯听证等等。这些审计失败的案例也成为研究学者的关注重点。基于此，本文将着重讨论我国审计失败的一些主要成因，并总结出一些促使审计失败主要原因，以助于该类研究的发展。

Abstract: With the rapid development of capital market in China, the occupation of certified public accoun-tant (CPA) has experienced huge growth for decades. CPA has become an essential and important constituent in China’s macroscopic economic. However, in the recent years, the cases of audit failure emerged quite frequently around the world, such as in 2001 the Enron case of the United States that had made the Arthur Andersen’s shut down. Likewise in 2001, YinGuangXia’s case caused ZhongTianQin accounting firm retreated from the historical stage in China. Furthermore, in 2005, KeLong incident broke out, and then in 2006, Deloitte and Touché accounting firm was summoned by China Securities Regulatory Commission (CSRC). All these cases have called very much attention on audit field. This paper will then focus on the main causes of the audit failure. Through case analysis, this paper will discuss the major reasons for the CPA audit failure in China in order to provide further contribution in such analysis.