摘要:在被审计单位管理当局诚信缺失的情形下提供的会计资料严重失真，注册会计师过度依赖被审计单位提供的会计资料，把大量时间浪费在对会计资料的整理和复核上而忽视对管理当局的品行及内部控制的充分了解，会导致对审计风险的低估，最终招致审计失败。面对银广夏从1997年到2000年净利润连续翻番，股价上涨44%，近乎奇迹般的增长，一般的股民、《财经》杂志的记者都深表怀疑，并提出有力的佐证，而负责独立审计业务的注册会计师却未能保持职业谨慎，导致审计失败。因此注册会计师在独立审计的过程中应关注被审计单位实质性的经济活动，真正贯彻实质重于形式这一指导原则，选择合适的审计程序，收集充分、适当的审计证据。不能为审计而审计，去编制一些似乎天衣无缝，看似可说明一切的审计工作底稿。所以，研究实质重于形式原则在我国独立审计中的运用上不仅具有现实的紧迫性而且具有深远的理论意义。

关键词: 审计失败；实质重于形式；职业谨慎；审计乱象

Abstract:Accounting information provided by the circumstances of the audited entity authorities lack credibility serious distortion, CPA over-reliance on accounting information provided by the audited entity, and a lot of time wasted on the collation and review of the accounting information to the neglect of the conduct of the management authorities and sufficient understanding of internal control, will lead to underestimation of the audit risk, and ultimately lead to audit failure. The face the Guangxia from 1997 to 2000 net profit of consecutive double, rose 44 percent, almost miraculous growth of the general investors, "Finance" magazine reporters are deeply suspicious of, and put forward the strongest evidence, which is responsible a certified public accountant for independent audit services has failed to maintain professional skepticism, causing the audit failure. Certified Public Accountant in the independent audit process should be concerned about the audit unit of substantial economic activities, to implement the real substance over form the guiding principles, and select the appropriate audit procedures to gather sufficient and appropriate audit evidence. Can not audit for the audit, to the preparation of a seemingly perfect, seems to explain all the audit working papers. Therefore, the urgency of the study of substance over form principle of reality not only in the use of our independent audit but also has far-reaching theoretical significance.

Key Words：Audit failure；substance over form principle；professional care；audit chaos

我们的许多审计人员似乎是为了审计而审计，到生产、管理现场的时间太少，而把大量的时间浪费在对会计数据的整理和复核上，往往是审计底稿做得有板有眼，看起来滴水不漏，而实质上许多更重要的审计工作却有意无意地被忽视了，如对管理当局的诚信调查。如果被审计单位提供的会计资料严重失真，所有基于这些资料的实质性审计都没有意义。总而言之，审计乱象问题越演越烈，我们必须得重视起这个问题。