The Study On Audit Failure Of CPA In Our Country

With the deep going of company govern of our country, there are more and more audit failures revealed, and they give people more and more shocks. Audit failure brings great negative effects on the industry of CPA of our country. On this background, it is especially necessary to research on audit failure systematically and thoroughly. What is audit failure? What is the harm of audit failure? What causes audit failure? How to prevent audit failure? Those are what this article researches on and try to answer.On the base of referring to large amount of related literatures and documents of both domestic and overseas, this article systematically researches the definition, harm, causes of audit failure as well as the means of prevention. It has several parts as follows:1. Analyzing the concepts of audit failure that already exist, and then gives the definition of audit failure in this article. After that, it differentiates on the related concepts and gives the harm that audit failure causes to each aspect of society.2. Starting with the cases of audit failure by retrospect, analyzing "Yinguangxia" case, then analyzing and evaluating the case from cost-revenue aspects and company govern.3. Analyzing the internal and external causes of audit failure, internal causes that are analyzing it from CPA and enterprises, and specifically analyzes audit collusion from economic aspect;external causes that are analyzing it from big environment and audit system.4. According to the analysis above, discussing the preventing measures from these three aspects: internal causes, external causes and audit skills.