英文摘要
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This article mainly described the cause analysis of audit failure and countermeasure about listed
company under the market economy condition. In view of the market situation background that
financial fraud occurred and audit failure happened. As much as possible to describe the related
factors affecting the listing Corporation audit failure. This article theoretically described “three
big aspects and nine small angles” to the audit defeat the reason , the three aspects are audit
subject zhonglei accounting firm and Certified Public Accountant、object unit under auditing
wanfushengke、Related third party like intermediary structure and so on，the nine small angles
including the independence of accounting firm and CPA、the management of accounting firms、the CPA’s attitude、CPA practice standards、Professional ethics、the company unilaterally fraud、company and audit institutions Joint fraud、the relevant system and intermediary institutions.
Following the introduction of "wanfushengke" case, Combining the above theory and analyzing
specific listed companies，With practice，deeper analysis the reason why the audit failure case
take place, according the reason come up with a series of specific countermeasures to avoid
occurring audit failure，the specific countermeasures involved government、intermediary
institutions、accounting firm、company.Finally, describes the auditing career expectations to our
country.
