近年来，随着我国资本市场的快速发展，上市企业的数量大幅增加，与之而来的财务造假事件也频频发生。而会计师事务所在进行审计时，却未能及时、有效地发现并揭露被审计单位的这些财务舞弊行为，从而引发了一系列的审计失败事件。因审计失败而受到我国证监会处罚的会计师事务所以及注册会计师也引起了社会各界的广泛关注和思考。通过查阅近十年我国证监会官方网站公开披露的相关信息，并对其进行统计后发现，因审计失败被证监会行政处罚的案件有39起，其中一共涉及19家会计师事务所和92名注册会计师。连年频发的审计失败案件，不仅给会计师事务所和注册会计师造成了一定经济和声誉等方面的影响，也引发了预期财务报表使用者、分析师以及社会公众对会计师事务所的信任危机。这也使得对会计师事务所审计失败的原因及防范对策进行研究变得刻不容缓。

本文在对国内外审计失败的相关文献进行梳理的基础上，选取瑞华对索菱股份审计失败的案例为研究对象，深入剖析我国会计师事务所审计失败的成因及防范对策。首先，界定了审计失败和审计质量的定义，并对相关理论进行阐述。其次，基于证监会发布的行政处罚书，主要从审计失败的处罚数量和原因两方面对我国审计失败的现状进行分析。再次，对瑞华审计索菱股份的案例进行回顾，并对索菱股份财务舞弊的手段、瑞华审计过程中存在的问题以及审计失败的原因进行具体分析。最后，基于上述分析，从会计师事务所、注册会计师以及外部监管环境三个层面提出防范对策，指出会计师事务所应不断加强审计业务质量控制和分所的管理力度；注册会计师需严格执行审计程序，全面进行风险识别与评估，并在审计过程中时刻保持职业怀疑和独立性，不断提升专业胜任能力；外部监管需加强处罚力度，缩短处罚周期，健全交叉空白地带的监管。

本文通过对瑞华审计索菱股份失败的案例进行深入研究，分析了会计师事务所不断发生审计失败的原因，并提出防范措施，期望能为缓解当前会计师事务所审计失败频发的情形提供一定参考。

In recent years, with the rapid development of China's capital market, the number of listed enterprises has increased significantly, and the financial fraud incidents that come with it have also occurred frequently.However, when the accounting firm conducted the audit, it failed to timely and effectively discover and expose these financial frauds of the audited unit, which triggered a series of audit failures. Accounting firms and certified public accountants who have been punished by China's securities regulatory commissions for failing audits have also attracted widespread attention and thinking from all walks of life. Through consulting the relevant information publicly disclosed on the official website of China's Securities Regulatory Commission in the past ten years and counting it, it was found that there were 39 cases of administrative penalties imposed by the CSRC due to audit failure, of which a total of 19 accounting firms and 92 certified public accountants were involved. The frequent occurrence of audit failure cases over the years has not only caused certain economic and reputational impacts on accounting firms and certified public accountants, but also triggered a crisis of trust in accounting firms by users of expected financial statements, analysts and the public. This also makes it urgent to study the reasons for the failure of the audit of accounting firms and the countermeasures for prevention.

On the basis of sorting out the relevant literature on audit failures at home and abroad, this paper selects the cases of Ruihua's audit failure of Soling shares as the research object, and deeply analyzes the causes and preventive countermeasures of audit failures of accounting firms in China. First, the definitions of audit failure and audit quality are defined, and the relevant theories are elaborated. Secondly, based on the administrative penalty letter issued by the CSRC, the current situation of audit failure in China is mainly analyzed from the two aspects of the number and reasons for audit failure. Third, the case of Ruihua's audit of Soling shares is reviewed, and the means of financial fraud of Soling shares, the problems existing in the audit process of Ruihua shares, and the reasons for audit failure are specifically analyzed. Finally, based on the above analysis, from the three levels of accounting firms, certified public accountants and external regulatory environment, preventive countermeasures are proposed, pointing out that accounting firms should continuously strengthen the quality control of audit business and the management of branches; certified public accountants need to strictly implement audit procedures, comprehensively identify and assess risks, and maintain professional suspicion and independence at all times in the audit process, and continuously improve professional competence; external supervision needs to strengthen penalties, shorten the penalty cycle, and improve the supervision of cross-blank areas.

This paper analyzes the reasons for the continuous failure of audit failures of accounting firms through the in-depth study of the failure of Ruihua Audit Soling Shares, and proposes preventive measures, hoping to provide a certain reference for alleviating the current frequent failure of audits of accounting firms.

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