I山东交通学院毕业设计（论文）摘 要近些年来，随着市场经济发展的多样化，上市公司审计失败案例不断发生，注册会计师社会公信力大幅度下降，严重影响审计行业发展，同时，资本市场难以健康发展，对投资者也造成巨大损失。因此，本文选取大智慧公司审计失败这一具有代表性案例，从而深入研究上市公司审计失败。首先，简述审计失败广义与狭义的理论概念并介绍审计失败的危害；然后从公司自身与审计单位两方面研究大智慧公司审计失败原因；得到启发，探究上市公司、审计人员和会计师事务所、审计环境、法律规定等方面，找到导致上市公司审计失败的来由；最后，综上所述，为减少我国上市公司审计失败提供相应的措施。关键字：上市公司，审计失败，财务舞弊，审计质量IIAbstractIn recent years, with the diversification of market economy development, audit failure cases of listed companies continue to occur, and the social credibility of certified public accountants has dropped significantly, which has seriously affected the development of the audit industry. At the same time, the capital market is difficult to develop healthily, and it also causes huge losses to investors . Therefore, this paper selects the representative case of audit failure of Great Wisdom Company, so as to deeply study the audit failure of listed companies. First, briefly describe the broad and narrow theoretical concepts of audit failure and introduce the hazards of audit failure; then study the reasons for audit failure of big smart companies from the company itself and the audit unit; get inspired to explore listed companies, auditors and accounting firms, In terms of audit environment and legal regulations, find the reasons for the audit failure of listed companies; finally, in summary, provide corresponding measures to reduce the audit failure of listed companies in China.Key words:public company,audit failure,financial fraud,audit qualityIII山东交通学院毕业设计（论文）目录1 ...
