Analysis Of The Causes Of Audit Failure Of Ruihua Certified Public Accountants And Research On Countermeasures

Since the reform and opening up,China’s capital market has developed rapidly and become more and more mature.Investors of listed companies often make investment decisions according to the financial information disclosed by the company,so the quality of financial information is very important.In the audit of financial statements,the duty of certified public accountant is to audit the company’s accounting information from an objective and professional point of view,so as to reasonably ensure the authenticity of its accounting information.Through the analysis of audit failure cases of KDX Europe R&D by Ruihua Certified Public Accountants,this thesis helps certified public accountants to be alert to the same or similar audit business,improve audit quality and reduce audit failure,help the audited units to better implement internal control and reduce the risk of audit failure,and help to formulate audit industry supervision policies Relevant departments found that the existing system is not perfect,which has a certain positive significance to improve the audit industry supervision system.This thesis discusses the case analysis of audit failure of KDX Europe R&D by Ruihua Certified Public Accountants,expounds the meaning and relevant theoretical basis of audit failure,briefly introduces Ruihua Certified Public Accountants and KDX Europe R&D basic situation,focuses on the causes of audit failure of this case,and puts forward universal prevention on how to prevent such audit failure under the condition of knowledge economy Fan game.This thesis consists of the following six parts:The first part is the introduction,which explains the research background and significance of this thesis,summarizes the opinions of domestic and foreign experts on the meaning and Countermeasures of audit failure,and briefly introduces the research content and methods of this thesis.The second part is the related theory of audit failure,which describes the meaning and theoretical basis of audit failure.The third part is the introduction of Ruihua Certified Public Accountants to the case of audit failure of KDX Europe R&D,briefly introduces Ruihua Certified Public Accountants and the basic situation of KDX Europe R&D,and reviews the case.The fourth part is the analysis of the reasons why Ruihua Certified Public Accountants failed to audit KDX Europe R&D.The fifth part is the countermeasures to prevent the audit failure of the accounting firm.This part puts forward the universal countermeasures to the causes of the audit failure of the case.The sixth part is the conclusion of this thesis,summarizes the research results,research deficiencies and prospects.This thesis uses literature research,case analysis and comparative research to analyze this case.The innovation of this thesis lies in the particularity of this case.KDX Europe R&D book of 12.2 billion money has disappeared,which has never happened before.In the face of such doubts,Ruihua accounting firm did not go deep into it,which seriously exposed the deficiencies of certified public accountants.Through the study of this case,I hope to give a warning to the certified public accountants,and do their duty diligently.