failure of the audit的意思|示意

Under such circumstances, how to avoid audit failure cases, regain the trust of the public, has become the major problem that CPA audit facing.

在这种情况下，如何避免审计失败案件的发生，重拾社会公众的信任，已经成为目前注册会计师审计所面临的重大问题。

In the third part, current situation of audit failure in China and related reasons have been explained.

文章第三部分探讨了我国审计失败的现状和产生的原因。

The study of audit failure has come to maturity in the developed countries. Although the study is late beginning in China, we have obtained a lot of achievements.

在美国等发达国家中，对审计失败的研究已趋于成熟，我国相关探讨起步较晚，但也取得了一定成果。

With the development of security market of our country, the events of fraudulent financial statements of listed companies and the cases of audit failure of auditors' firms emerge in an endless stream.

伴随着我国证券市场的成长，上市公司虚假财务报告事件以及会计师事务所审计失败的案例不断发生。

This dissertation begins with the negative effects of audit failure, analyses the causes of audit risk, and finally comes up with constructive proposals on audit risk control.

本文从审计失败的后果入手，分析审计风险的肇因，提出如何防范审计风险的建议。

However, during the past few years, overlapping scandal outburst of audit failure shows that audit quality is not high.

然而近年来，大量的审计师参与会计作假案表明我国审计质量存在着严重的问题。