审计失败原因分析及对策研究  

Analysis of the Causes of Audit Failure and Countermeasure Research

作　　者：何秀英[1] 

机构地区：[1]锦州师范学院财税系,辽宁锦州121013

出　　处：《辽宁工学院学报（社会科学版）》2003年第1期42-43,共2页Journal of Liaoning Institute of Technology（Social Science Edition)

摘　　要：我国注册会计师行业近几年来诉讼案例频繁发生 ,社会各界反映强烈。为此 ,本文试从注册会计师审计失败的成因、审计失败的形式及对策研究等方面做出剖析 ,以提供有效的解决思路。The lawsuit case in the registered certified accountants' trade of our country frequently occurs in the recent years, and all circles of socity reflect strongly. This text tries to analyse the causes, forms,and countermeasure research of audit failure in order to provide effectively the solutions.

关 键 词：审计失败 过失 欺诈 经营失败 对策研究 

分 类 号：F239.1[经济管理—会计学]