| 注册会计师审计失败的成因及规避分析 |
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| 引用本文： | 罗巍.注册会计师审计失败的成因及规避分析[J].东北电力学院学报,2004,24(3):49-52. |
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| 作者姓名： | 罗巍 |
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| 作者单位： | 北京交通大学,经济管理学院,北京,100044 |
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| 摘 要： | 注册会计师审计失败的成因：一是来自于客户会计资料的错误和舞弊；二是来自于注册会计师自身的过失或欺诈。主要探讨在审计失败中的注册会计师的过失因素及这些过失应如何规避。
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| 关 键 词： | 审计失败 注册会计师 过失 规避 |
| 文章编号： | 1005-2992(2004)03-0049-04 |
The Analysis of the Auditor's Mistakes in the Audit Failure |
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| LUO Wei.The Analysis of the Auditor's Mistakes in the Audit Failure[J].Journal of Northeast China Institute of Electric Power Engineering,2004,24(3):49-52. |
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| Authors: | LUO Wei |
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| Affiliation: | LUO Wei (Beijing Jiaotong University(Beijing P.R.China 100044 |
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| Abstract: | The reasons of the accountant audit failure are two:One is the operating failure and the mistake of the enterprise,The other is a mistake or cheat come from the registration accountant oneself.This article mainly concerns on the auditor's mistakes in the audit failure and how to prevent these mistakes. |
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| Keywords: | Audit failure Registering accountant Mistake Evade |
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