Research On Audit Independence Of Pengcheng Certified Public Accountants Audit Failure Cases

Independence is the psyche of the audit,the independence of CPA in the course of operation is the foundation of the commonage reliance of the CPA,and same is one of the prerequisites for the safeguard of the profits of the stakeholders.However,from January 1,2011 to November 19,2016,the Commission issued up to 17 copies of administrative penalties for violations of the domestic accounting firm decision,which involves 12 accounting firms,18 companies,15 million 651 thousand and 490 yuan of business revenue.After careful study of these fraud cases,we can find that the reason why the firm did not perform due diligence is mostly caused by the lack of independence of the CPA audit.This allows the auditor independence of Certified Public Accountants is highly suspected by the public.With the rapid development of science and technology,capital market is becoming more and more complex,and the financial derivatives are constantly changing,and the global economic relations are becoming more and more complex.The environment and the face of CPA is not the same as before.In this case,in order to make the market economy harmonious development and safeguard the legitimate interests of all parties,and promote the healthy development of the CPA industry,we must pay attention to and improve the independence of CPA audit.Based on the audit independence in our country as the research object,Pengcheng certified public accountants three typical financial fraud case as an example analysis shows that the.In the understanding of the situation at home and abroad,the independence of the audit situation,through the analysis of Pengcheng certified public accountants audit failure three common mistakes in the case,the reasons will affect the independence of CPA auditing,and proposes some improvement suggestions.This paper is composed of four parts:The first part is the introduction,which introduces the background of this study and the problems,and the contents of the literature and research related to the independence of audit.The second part describes the meaning of the audit independence of CPA and the evolution of the concept,and then summarizes and analyzes the research results.The third part is the three typical cases of Pengcheng certified public accountants jointly affect audit independence aspects of a specific analysis,and the reasons of the lack of CPA audit independence and consequences.The fourth part summarizes the content of the whole paper,and puts forward some suggestions on improving the independence of CPA audit in our country.