Analysis Of The Causes Of Audit Failures And The Research On Strategies

The more the economy develops,the more important accounting becomes.As an important part of accounting information quality control,auditing has developed rapidly as an important means to control accounting quality.Cpas are often compared to "economic policemen".In recent years,as the "economic police" accounting firm also issued a number of audit opinion inappropriate audit report again in the field of vision.The failure of auditing and the unprincipled fraud of enterprises hurt the economic interests of millions of investors,affected the overall operation of China's economy,and also brought down the social image of certified public accountants.This paper features :(1)research content: firstly,the author analyzes and sorts out the contents of the penalty decision written by CSRC for audit failure in the last 10 years,and then obtains the current situation of the penalty for audit failure in China.(2)research methods: multiple case studies are adopted to maximize the research scope;(3)portfolio choice: according to the above summarizes types of fraud means,coupled with the case of the old and new factors,social factors,the three cases of Guang Dong Media's acquisition of Xiang Xie Li,Jiu Hao Group and Hua Ze co.and nickel were selected with emphasis.the three cases was audit fraud means that the enterprises use,covered in recent 10 years were punished by means of corporate fraud audit failure of more than ninety percent.Finally,this paper puts forward some countermeasures and Suggestions from three aspects: accounting firms,certified public accountants and external supervision.In future audit work should actively improve the business of certified public accountants audit risk evaluation,process,quality control and strengthen the audit independence,attach importance to the cultivation of vocational level of audit personnel,a comprehensive understanding of enterprise financial prone to fraud risk point and formulate feasible audit procedures,when auditing procedures appear obstacles,to take the initiative to alternative audit procedures.Finally,aiming at the external supervision,we hope to strengthen the external supervision by improving the auditing standards,optimizing the auditing supervision mode,shortening the period of auditing punishment and strengthening the punishment.Finally achieve the goal of reducing the proportion of audit failures and maintaining the image of certified public accountants and accounting firms.