Research On The Unreal Rectification And Management Countermeasures Of A Accounting Firm

The social audit of our country is the industry that appeared only after 1980.The development of market economy has produced the huge demand for the intermediary industry,which has led to the rapid development of the CPA industry.The government has introduced a series of policies to support and promote the consolidation of accounting firms in China.The predecessor of A accounting firm and A accounting firm is the typical representative of the CPA industry in the development of the CPA industry by the policy support of the state.However,in recent years,including the A accounting firm,the regulatory agencies and the self-discipline organizations are common in various penalties for the accounting firms,but the latter will still be trapped in the "penalty of recidivism and further punishment",and the audit institution has become a "shadow" and a "stubborn disease" in the industry.So,what is the reason behind this? What are the factors that affect it?Based on the study event of A accounting firm was punished from 2013-September2017,sum up the reason for regulators to punish,in addition to financial fraud,mainly include:(1)fails to carry out their duties diligently,inappropriate audit opinion in the audit report;(2)partial audit procedures are not implemented properly,and the audit quality is defective;(3)internal governance issues;(4)the information disclosure is not true and accurate.After the analysis and study on the rectification situation after A accounting firm was punished,it was found that after receiving the notice of rectification,he made some degree of rectification,and even passed the inspection and assessment of relevant departments.However,the rectification of institute is A accounting firm passive rectification,A accounting firm superficial rectification,and A accounting firm rectification of the wrong standard.Such rectification makes it impossible to achieve the desired effect,and the result of insufficient rectification must be repeated punishment.Reflecting on the root causes of A's punishment and unreal rectification,there are serious problems in A's quality control,branch management,human resources management and partner culture.In order to get rid of the vicious circle of punishment imposed by A accounting firm and constantly improve the audit quality,the following governance measures are proposed: strengthening the concept of quality as the top priority and strengthening the quality control;Strengthen the management of branch offices and accelerate the integration process;Attach importance to employee development and standardize human resource management;Reshape the partnership culture and purge the partnership team.