基于实质性分析程序的审计失败原因研究——以正中珠江对康美药业审计失败为例
The Reasons of Audit Failure Based on Sub-stantive Analysis Procedure—Take Zhengzhong Zhujiang’s Audit Failure of Kangmei Pharmaceutical as an Example

本文在梳理国内审计失败原因文献的基础上，以康美药业财务造假案为例，从审计工作的实质性分析程序切入，分析其货币资金、存货、收入等科目，进而推测正中珠江会计师事务所在实质性分析程序步骤中导致审计失败的因素。
Based on the review of the papers about causes of audit failure in China, this paper takes the finan-cial fraud case of Kangmei Pharmaceutical Co., Ltd. (600518.SH) as an example. Starting from the substantive analysis procedure of audit work, this paper analyzes its monetary capital, inventory, income and other accounting subjects, and then speculates the factors leading to audit failure in the substantive analysis procedure of Zhengzhong Zhujiang accounting firm.