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1、对审计失败原因及对策分析一、审计失败及其影响审计失败是指注册会计师由于没有遵守审计准则的要求而发表了错误的审计看法。由该定义不难看出，审计失败的主要缘由是由于注册会计师没有遵守审计准则的要求，而审计失败的结果是注册会计师发表了错误的审计看法。审计失败的发生，在很大程度上导致社会经济利益安排失公和失效，导致社会经济秩序的紊乱和无序，最终损害了市场经济的有序性。详细影响如下：（一）对注册会计师的影响。首先，在审计活动中，注册会计师假如没有严格遵守执业准则而发表了不恰当的审计看法或出具了错误的审计报告，就会给审计报告的运用者造成损失。其次，常常性的审计失败会使注册会计师面临执业风险，甚至陷入职业信任
2、危机之中。（二）对会计师事务所的影响。审计也是一种产品，同样存在竞争市场，所以事务所的声誉跟企业的声誉一样，对事务所的存在与发展有着举足轻重的影响。（三）对投资者的影响。由于企业全部权与经营权的分别，企业的全部者与管理者之间存在严峻的信息不对称，投资者就会对事务所出具的审计报告有高度的依靠性，一旦发生审计失败，投资者做决策所依据的信息就失去了真实性和牢靠性，虚假信息会误导投资者并影响到其决策行为。二、审计失败的缘由分析关于审计失败的缘由有许多，本文从注册会计师方面、企业的内部管理方面以及社会环境方面三个角度，深化剖析注册会计师审计失败的缘由，并结合我国目前注册会计师审计的现状提出若干建议。（一
3、）事务所和注册会计师方面的缘由（1）注册会计师未执行恰当的审计程序。美国证券交易法第 10A（a）条规定，每次审计都必需执行旨在发觉那些对会计报表数据有干脆和实质性影响的非法行为供应合理保证的程序。但是，审计人员没有根据该规定来执行适当的审计程序。（2）注册会计师未能保持应有的职业谨慎。当注册会计师没有完全遵循专业准则的要求，未能保持职业上应有的职业谨慎时，注册会计师存在过失。（3）注册会计师未充分了解被审计单位及其环境以评估风险。在审计工作中，注册会计师自身的不足首先表现为对客户所处的行业状况、法律和监管环境驾驭不够，对客户的经营目标和战略及经济环境相识不足，以及对客户所面临的经营风险不能提
4、高警觉。（二）企业内部管理方面的缘由（1）企业内部治理结构不完善。一般而言，股权结构的分散可能出现内部管理人员限制公司的局面，产生经营者与全部者之间的托付代理问题；而股权的过于集中将产生大股东限制企业的情形。（2）独立董事监督有限。独立董事作为中小股东在企业的代言人，是防止企业进行违法经营的重要防火墙。一些事务所的审计客户，独立董事中具有财务专业背景的只一人，同时其也是该会计师事务所的合伙人。由于事务所之间存在较大的业务往来，这种聘请会计师事务所合伙人担当独立董事的做法是否合理，本身存在肯定的争议。（3）内部审计缺失。内部审计机构是公司内部不行缺少的监督机构。内审机构隶属于审计委员会，而审计委
5、员会又是董事会的下属机构。当公司领导人个人权威较高以及独立董事没有履行应有的职责时，审计机构受董事会干预的风险也较高，审计机构较难发挥完善的监督管理作用。（三）社会环境方面的缘由（1）注册会计师行业监管不力。当前对注册会计师行业的监督惩罚权主要驾驭在政府的财政部门手里，而注册会计师的日常监管工作则归属于注册会计师协会，政府并不干脆参加日常管理工作，对注册会计师行业并不了解，各个监管主体各司其职，相互之间没有协调，这必定会导致监管不力的局面。（2）惩罚不力造成的违规成本低。当前我国对于公司和审计机构违法违规行为的法律量刑偏轻，违规成本低。在相关法律条文中对会计师事务所和注册会计师的法律责任虽然都
6、有明确规定，但涉及刑事责任和行政责任的较多，而民事责任却少有涉及；同时证券法其次百二十三条的规定只设定了事务所和责任人的违规成本上限，对违规的审计机构缺乏威慑力。三、审计失败的防范措施审计失败并不是肯定要发生的，它是可以实行一些有效措施进行防范的。（一）从事务所和注册会计师方面（1）注册会计师应保持职业谨慎和职业怀疑看法。审计的职业谨慎要求审计机关和审计人员办理审计事项要树立风险意识，提高审计质量，降低审计风险，客观公正，实事求是。（2）提高审计执业实力，做好风险应对程序。一名优秀的注册会计师，必需时刻保持自身学问的完整性和时效性，不断对自身的学问进行更新与巩固，提高执业实力。（3）建立事务所
7、质量限制体系。依据审计准则要求，会计师事务所应建立健全一套科学、严密的业务质量限制制度，并实行到实际审计工作中去，以保证会计师事务所的审计质量。（二）从企业内部管理方面（1）改善公司治理结构。为了有效地制约大股东对公司的掠夺与规范公司的经营活动，企业在经营过程中须要逐步引入战略机构投资者，实现股权的多元化，为审计人员更好的审计供应了保证。（2）加强公司独立董事监管力度。为了削减企业的财务造假机会并增加舞弊暴露的可能性，在聘任独立董事时应当考虑两个基本要素：独立董事的独立性与专业性。（3）充分发挥公司的内部审计职能。为了防止公司领导层进行财务造假，企业应当进一步地完善内部审计机制。首先，应增加审
8、计部门的内部独立性，削减董事会尤其是企业高层管理者对内部审计部门的干预。其次，要保证内部审计人员的客观性和独立性。（三）从社会环境方面（1）完善注册会计师行业监管机制。完善注册会计师行业的监管环境，应协调财政部门和注册会计师协会之间的工作。多管齐下遏制注册会计师审计失败行为的发生。（2）加大惩罚力度，提高违规成本。为了有效制止注册会计师一味追求经济利益的投机行为，应强化对违规审计的民事赔偿责任，加大惩罚力度和惩罚额度，并增加投资者诉讼维权的操作性，使事务所的违规成本远远大于违规收益，从而对会计师事务所的违规行为起到震慑作用。总之，为了解决审计失败问题，一方面注册会计师要提高自身的业务实力，被审
9、计单位要树立诚信观念，供应真实的财务报表；另一方面也要加强对注册会计师行业以及被审计单位的监管与惩处力度，以削减并消退审计失败现象的发生。Audit failure and its influence Audit failure is that the certified public accountant issued a false audit opinion because of the failure to comply with the requirements of the audit standard. It is not difficult to see from the de
10、finition, the main reason for the failure of the audit is that the certified public accountants did not comply with the requirements of the audit standards, and the result of the audit failure is the CPA issued a false audit opinion. The occurrence of audit failure, in a great extent lead to social
11、and economic interests allocation failure and failure, lead to the disorder of social and economic order and disorder, and ultimately harm the order of market economy. Specific effects are as follows: (a) the impact on the certified public accountants. First, in the audit activities, certified publi
12、c accountant (CPA) if there is no strict compliance with practice guidelines published the inappropriate audit opinion or issued false audit report will give users of audit reports losses. Second, the frequent failure of the audit will make the certified public accountants face the risk of practice,
13、 and even fall into the professional trust crisis. (two) the impact on the accounting firm. Audit is a product, there is also a competitive market, so the reputation of the firm and the reputation of the enterprise, the existence and development of the firm has a decisive impact. (three) the impact
14、on investors. Due to the separation of ownership and management of enterprises, between enterprise owners and managers exist serious information asymmetry, investors will be on the firm issued audit reports are highly dependent, once the occurrence ofaudit failure, investors do decisions based on th
15、e information to the authenticity and reliability, false information will mislead investors and affect the decision-making behavior. Two, audit failure reason analysis There are many on the causes of audit failure, this paper from the three angles of certified public accountants, enterprise internal
16、 management and social environment aspects, in-depth analysis of CPA audit failure causes, and combining with our country currently registered accountants audit the status quo and put forward some suggestions. (a) the reasons for the accounting firm and the CPA (1) the appropriate audit procedures a
17、re not performed by the certified public accountants. Article 10A (a) of the securities and exchange act of the United States provides that each audit must be carried out in order to find that the illegal acts that have a direct and substantial impact on the accounting statement data provide reasona
18、ble assurance. However, auditors are not in accordance with the provisions of the implementation of appropriate audit procedures. (2) certified public accountants fail to maintain proper professional care. When the CPA does not fully comply with the requirements of professional standards, failed to
19、maintain the professional should be cautious when the cpa. (3) the certified public accountants do not fully understand the audited entity and its environment to assess the risk. In the audit work, registered accountants themselves lack of performance for the first of customers industry status, lega
20、l and regulatory environment is not enough to grasp, insufficient understanding of customers business goals and strategies and economic environment, and to customer facing business risk can not be on the alert. (two) the reasons for the internal management of enterprises (1) the internal governance
21、structure of enterprises is not perfect. Generally speaking, ownership structure dispersion may appear, the internal management control of the companys situation, the principal-agent problem between owners and operators; and equity too concentrated will produce large shareholder controls the company
22、. (2) independent director supervision limited. Independent directors as the representative of small and medium shareholders in the enterprise, is an important firewall to prevent the illegal operation of enterprises. Some of the firms audit clients, independent directors have a financial profession
23、al background of only one person, while the accounting firm is also a partner. Because there is a large business between firms, this approach is reasonable to hire accounting firm partner as an independent director, there is a certain dispute itself. (3) the lack of internal audit. Internal audit in
24、stitutions are indispensable to the companys internal oversight www.fjstone.org Internal audit institutions affiliated with the audit committee, the audit committee and the board of directors. When the leader of the companys personal authority and independent directors did not perform their duties,
25、the audit institutions by the board of directors of the risk is higher, it is difficult to play the role of the audit institutions to improve the supervision and management. (three) the reasons for the social environment (1) ineffective supervision of the CPA profession. Current of CPA industry supe
26、rvision and punishment mainly lies in the hands of the financial departments of the government, and the Institute of Certified Public Accountants of the daily supervision work attributable to the Institute of certified public accountants, government is not directly involved in the daily managementwo
27、rk, and did not know the CPA industry, the regulatory body to carry out their duties, no mutual coordination, which will lead to supervision situation. (2) the low cost of punishment caused by ineffective punishment. At present, our country for the company and the audit institutions of the legal pun
28、ishment is too light, low cost. In the relevant legal provisions in the accounting firms and CPA legal liability, although there are clearly defined, but it involves more of criminal liability and administrative liability, while civil liability is seldom involved; cost at the same time the provision
29、s of the Securities Law article 223 set a transaction and persons responsible for the violations cap, for violations of the audit institutions lack of deterrence. Three, audit failure prevention measures Audit failure is not necessarily to happen, it is possible to take some effective measures to prevent the.