摘要：如今，中国经济快速发展，众多企业也随着经济的热潮纷纷想要通过上市来获得资本。但是，企业数量的增加，导致了企业质量良莠不齐，市场体制不够健全、监管机制欠缺等问题。近来，不少上市企业利用市场监管上的漏洞进行财务舞弊，而审计机构未能检查出错报并出具了不恰当的审计报告，这反而会损害投资者利益，扰乱市场秩序。本文根据中兴财光华对新绿股份审计失败的案例，对审计失败的原因进行了分析。深入分析后，发现事务所在承接业务前未进行充分的风险评估、注册会计师未充分执行审计程序、外部监管机构处罚力度不够等都是审计失败的原因，研究后分别从事务所、审计人员、被审计单位和外部监管机构这四个角度提出了具体的防范措施。

关键词：中兴财光华会计师事务所；新绿股份；审计失败；财务舞弊；审计程序

Abstract:Nowadays, with the rapid development of economy in China, many enterprises want to get capital by going public along.However, the increase in the number of enterprises has led to the uneven quality of enterprises, the imperfect market system, the lack of supervision mechanism and other problems.Recently, many listed companies have taken advantage of loopholes in market supervision to engage in financial fraud, while audit institutions have failed to check false statements and issuedinappropriate audit reports, which may harm the interests of investors and disrupt market order.This paper analyzes the causes of audit failure based on thecase of Zhongxing Caiguanghua's audit failure on green shares.After thorough analysis, it is found that the audit failure is caused by theinsufficient risk assessment of the firm before undertaking the business,the insufficient audit procedures of the certified public accountants,the insufficient penalties imposed by the external regulatory authorities and so on.After the study, it puts forward some specific preventive measures from the four perspectives of the firm, the auditor, the audited unit and the external regulatory agency.

Key words:Zhongxing Caiguanghua accounting firm;New Green Corporation;Audit failure;Financial fraud;Audit process