A Case Study On Fraud Auditing Of LD Accounting Firm To HR Company

Since the 21st century, the global economic rapid development, economic business is complex, and increasingly competitive.With increasing the amount of the listed company,"quality" there is no corresponding increase, a series of enterprise financial fraud events one after another outbreak, the accounting information authenticity, integrity,reliability, disrupt the capital market economic order, and seriously affect the healthy development of market economy.Behind the company's fraud,however, many accountants need to undertake certain responsibility, because their audit failure, only allowing financial fraud to hide.Exposure of enterprise financial fraud scandal, certified public accountants audit failure has been exposed,the French has long arms,so that finally punished by the law paid a terrible price.These has shaken the auditor audit failure behavior in the public mind lofty image, the social public to question of CPA's professional competence and due professional ethics and independence, serious impact on the career development prospect of certified public accountants and public accounting firm development prospects.HR co., LTD., is a typical example, the successful listing in the first year of financial fraud by whitewash profits, finally can not stand the CSRC examination, was revealed fraud scandals, the auditor LD certified public accountants audit failure events are made public.For obvious not really business records, LD firm did not find any clues, also issued a paper standard unqualified audit report.This article adopts the method of case study analysis of LD certified public accountants audit failure events to the HR company, the problems existing in the analysis in the audit business, and these problems is to ignore, in-depth study of these problems and puts forward prevention management advice, make public accounting firm to make corresponding improvement, to restore public confidence in the audit service, timely recovery in profession credibility is urgent, let the accountant in the true sense has the social image of tall as lawyers.This paper first introduces the research background, the significance of topic selection, and according to the selected topic and research some basic ideas and methods of the company.Then the objective description research object the basic situation and the problems.And then there are the case analysis, listed by using relevant theories and analysis in problems existing in the audit work and the reasons of the problem.Followed by case enlightenment and Suggestions, draw inspiration for the existing problems and put forward feasible suggestion.The last is the conclusion, to summarize this article, the paper expounds this article research limitations.