Discussion On Failures Of CPA Audit

With the modern enterprise management mode of development and change,enterprises in the business appeared separation of ownership and power of management mode,namely the owner of the enterprise to their property delivered to a professional manager generation for the business.As a result,business owners do not directly manage and manage the business,but they have the need and necessity to understand the real situation of the enterprise as the owner of the enterprise.As an independent third party,the audit institutions of the intermediary institutions undertake the work.And in recent years,audit failure cases frequently caused the people from all walks of life attention to audit institutions and their work,at the same time,the audit failure cases of the disclosure process but also to participate in the audit of Certified Public Accountants brought a heavy blow.The root cause of research,we found that is not only the audit environment exists some defects,and CPA itself also has some problems,which they participated in the audit work is not complete,resulting in frequent occurrence of all enterprises managers to damage the enterprise economic benefits.On the related theory and concept of audit failure were studied,and the combination of Yunnan green land company audit failure case,from multiple perspectives of Shenzhen Pengcheng certified public accountants audit failure reasons of detailed analysis and draw the corresponding conclusions and enlightenment,help for accounting firms against audit failure of providing the mentality and the countermeasure.In this paper,based on the research background and significance,firstly review and summary of the previous research and literature,to determine the specific research methods.The second explanation of audit failure theory,on the basis of the related influencing factors and audit failure caused by the influence of audit failure.The third,42 part of Shenzhen Pengcheng certified public accountants audit on the green earth group failure case are introduced in detail,through to Yunnan green land company audit failure case analysis,in-depth study of the Pengcheng certified public accountants in audit process audit failure problem and deep-seated reasons and from the CPA,audit and audit the external environment of the industry three point of view,the causes of audit failure are summarized,finally put forward the corresponding preventive measures of these three problems.