中文摘要：

以2000—2014年间我国证监会对会计师事务所和注册会计师的处罚公告为样本,首次考察了各项具体审计准则与审计失败之间的关系。研究发现,在所有的审计失败案例中,＂审计证据＂和＂函证＂两个具体审计准则被触犯的频次最多,＂关联方及其交易＂、＂业务质量控制＂、＂分析程序＂、＂关联方＂、＂会计报表审计＂、＂针对评估的重大错报风险实施的程序＂、＂财务报表审计中对舞弊的考虑＂、＂审计报告＂和＂审计工作底稿＂等审计准则被触犯的频次也相对较多。并且,在2006年新审计准则体系实施前后以及不同规模的会计师事务所中均是如此。

英文摘要：

Previous literature on audit failure focuses mostly on audit clients, auditors and regulations, ignoring the relation be- tween audit standards and audit failure. Using the sample of CSRC sanctions against individual auditors and audit firms over the period 2000 to 2014, this paper investigates the relation between specific audit standards and audit failure. I find that, among all of the audit failure cases ,Audit Evidence and External Confirmations are the two standards most frequently violated, and other standards following the two are Related Parties and Transactions, Quality Control for Audits ,Analytical Procedures ,Related Par- ties, Financial Statement Audit ,Audit Procedures on Assessed Risk of Material Misstatements, Considerations of Fraud during Fi- nancial Statement Audit ,Audit Reports ,and Audit Documentation. The above findings hold both before and after the new audit standards system issued in 2006, and the same is true for both large and small audit firms. These highly vulnerable audit stand- ards I disclosed should be taken seriously by the standard setting and regulation agencies concerned.