随着中国市场经济的快速发展和资本市场的日益成熟，监管部门愈发需要独立的第 三方协助参与市场监管，投资者愈发依赖上市公司的已审财务报表进行投资决策，注册会计师审计的意义也变得愈发重要。同时，新《证券法》的颁布给注册会计师审计带来了更高的挑战，近年来复杂多变的造假手段也增加了审计难度，使得审计失败事件不断发生。审计失败削弱了人们对审计行业的信任，造成了注册会计师行业公信力下降和投资者决策失误等负面影响。因此，本文从不同角度分析审计失败的原因并提出防范对策，有助于注册会计师提高服务质量、预防审计失败、促进市场平稳健康发展。
本文以 ZJ 会计师事务所审计 YH 公司失败案例为研究对象，综合地介绍了研究背景和研究意义，总结了国内外学术界对审计失败的相关研究成果，阐释了审计失败的定义和具体要素，并对造成审计失败的主要原因进行了概述。通过介绍 YH 公司审计失败案例的概况，回顾和梳理了整个案例进程，剖析了 YH 公司伪造银行单据和收款单据虚增货币资金和营业收入、违规披露关联方交易等财务舞弊手段，介绍了审计失败的后果。 根据案例，总结了注册会计师在函证银行存款、核对关联方交易、核实收入的发生等方面存在的问题，并从会计师事务所、审计人员和审计外部环境等方面分析了导致审计失败的主要原因，即注册会计师专业胜任能力不足、缺乏独立性、未保持应有的职业怀疑以及会计师事务所审计任期过长导致独立性缺失、质量控制体系不完善，审计外部环境竞争激烈、法律监管不严且处罚力度不大。根据审计失败的主要成因，提出了加强审计人员的专业胜任能力和树立质量优先的审计理念，规范健全会计师事务所质量控制体系， 针对连续审计适当变更审计策略和审计程序，加大对上市公司的处罚力度，改善审计环境，立法对上市公司主审所实行定期轮换制度等方面的建议，力求提高审计质量，杜绝审计失败的发生。

As China's market economy develops rapidly and the capital market matures, regulatory authorities are increasingly in need of independent third-party assistance to participate in market regulation. Investors are increasingly relying on the audited financial statements of listed companies for investment decision-making, and the significance of certified public accountant auditing has become increasingly important. However, the new Securities Law has brought new challenges to the auditing of certified public accountants. The complexity and ever-changing methods of fraud in recent years have made auditing more difficult, resulting in the continuous occurrence of audit failure events. Audit failure causes people to lose trust in the auditing industry, leading to a decrease in the credibility of the certified public accountant industry and investor decision-making errors. This article analyzes the reasons for audit failures from different perspectives and proposes preventive measures, which helps certified public accountants improve service quality, prevent audit failures, and promote healthy market development.

This article takes the failure case of YH Company audited by ZJ Accounting Firm as the research object, comprehensively introduces the research background and significance, summarizes the relevant research results on audit failure in the domestic and foreign academic circles, explains the definition elements of audit failure, and provides an overview of the main reasons for audit failure. By introducing the overview of YH Company's audit failure cases, this article reviews and sorts out the entire case process, analyzes YH Company's financial fraud methods such as falsifying bank and receipt documents, inflating monetary funds, and illegally disclosing related party transactions, then introduces the consequences of audit failure. Based on the case study, this article summarizes the problems that certified public accountants face in confirming bank deposits, verifying related party transactions, and verifying the occurrence of income. The main reasons for audit failure are analyzed from the perspectives of accounting firms, auditors, and the external audit environment, including the insufficient ability and lack of independence of registered accountants. The long audit term of an accounting firm leads to a lack of independence, an imperfect quality control system, intense competition in the external audit environment, lax legal supervision, and limited punishment. Based on the main causes of audit failure, suggestions have been put forward to strengthen the professional competence of auditors and establish a quality first audit concept, standardize and improve the quality control system of accounting firms, appropriately change audit strategies and procedures for continuous audits, increase penalties for listed companies, improve the audit environment, and legislate a regular rotation system for the chief auditors of listed companies, aiming to improve audit quality.

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