欺诈上市审计失败论文摘要

答：审计失败是指审计人员由于没有遵守公认审计准则而形成或提出了错误的审计意见。审计失败可能来自于被审计单位会计报表存在的错误或舞弊，或者两者兼而有之。当被审计单位的会计报表中存在错误或舞弊时，如果审计人员严格地按照独立审计准则的要求行事，保持职业上应有的认真和谨慎，通过实施适当的审计程序和方法，是可以将会计报表中重大的错误和舞弊事项揭示出来的。但是审计人员却因种种原因未能查出这些错误和舞弊而出具了肯定意见的审计报告，从而误导投资者和债权人作出错误的判断，这就是审计失败。审计人员通常要对审计失败承担责任，因此审计人员在进行审计工作时，应严格执行审计计划，保持高度的专业怀疑。

答：In recent years, our country and continue to emerge around the world listed on pany's financial fraud cases, this series of fraud affecting the financial health of the world economy, not only undermined the interests of all the economic interests of stakeholders, the impact of stock market rules of the game but also the backbone of the securities market should be the fight against fraud in the play "economic police" the role of the CPA audit credibility and authority continue to be questioned.