审计部门一直担任的是资本市场的经管警察之职,然而随着经济市场的不断发展,近几年部分社会审计部门屡屡涉及到一些上市公司财报作假的泥潭中,使得涉事的会计师事务所受到相关部门的严重处罚。职业操守的沦陷、职业技能的低下都让会计师事务所降低了他们的审计标准,造成审计工作的失败与风险,因此本篇文章将针对这一现象进行阐述与思考,从而找到防范会计师事务所审计失败风险的相关举措。 However, with the constant development of the economic market, in recent years, some social auditing departments have repeatedly involved in the quagmire of some listed companies’ earnings and make the accounting firms involved suffer Serious punishment of relevant departments. The fall of professional ethics and low vocational skills have all caused the accounting firms to lower their audit standards and cause the failure and risk of the audit work. Therefore, this article will elaborate and think about this phenomenon so as to find a way to prevent the accounting firms from auditing Failure risk related initiatives.