Research On Reanda's Audit Failure Of Jiuhao Group

With the continuous development of the capital market in our country,investors have to rely on independent third-party assurance Information provided by CPA audit.At the same time,the healthy development of capital market can not be separated from the audit and supervision of accounting firms.However,in recent years,the number of accounting firms that have been punished in China has been on the rise.Audit failure has negative effects on audit industry,capital market,regulatory department and society.China's audit industry is in the situation of having to improve audit quality and reduce audit failure cases.Analyzed in this paper the latest reanda cpas certified public accountants audit failure case,in the first and second chapter in this paper the audit failure related research background and related theories and literature,this paper,the third and fourth chapter nine the reanda cpas certified public accountants audit group case,on the introduction and analysis of the system.In order to achieve the purpose of restructuring through the shell,the group has conducted a series of frauds.The failure of the lianda audit,which resulted in the financial loss of 9 million,was the most severe in the history of the CSRC's punishment for accounting firms.On the analysis of the reanda cpas auditing personnel after the concrete problems existing in the audit process,reanda cpas certified public accountants,the author of this paper existing workers,professional quality is not high,the defect of certified public accountants internal control management,audit clients deliberate fraud and the problems existed in the internal control and audit problems such as poor external environment,in the fifth chapter puts forward the corresponding countermeasures and Suggestions.In addition,this paper aimed at the e-commerce customers and pointed out that the accounting firms should strengthen the application of IT audit.Finally,this paper puts forward the conclusion and prospect of the research.Nine good group the reanda cpas audit failure case studies,fill in the researches of the failure of audit electricity enterprises in China of vacancies,reanda cpas audit for the first time in nine good group,a failure by the securities and futures commission impose a maximum finescase system carries on the comprehensive research,realistic and practical significance.