Research On The Improper Audit Procedure Of DC Accounting Firm

In recent years,due to the improper implementation of audit procedure by accounting firms,audit failures have emerged one after another.The successive scandals have greatly affected the expected users of financial statements and the public’s trust in the audit of certified public accountants.Such events not only affect the reputation of certified public accountants,but also hinder the sustainable and stable development of the entire accounting firm industry.Inappropriate audit procedure have become an urgent problem in the industry.This paper takes the annual audit work of DC firm for RS Group as an example,focusing on the study of improper audit procedure,aiming to find out the specific manifestations of improper audit procedure of accounting firms,explore its causes,and propose targeted countermeasures on the basis of existing problems.This paper reviews the studies of domestic and foreign scholars on audit procedure misconduct,clarifies the research content and research methods of this paper and introduces the case background,elaborates the main audit procedures implemented by the firm on the audited unit,and analyzes the problems existing in the audit process of the firm on the case group.This paper summarizes the specific performance of audit process malpractice and makes a detailed analysis of the specific causes of audit process malpractice.Finally,it puts forward targeted optimization suggestions for the audit process malpractice of DC firm in RS Group’s audit work.