Research On The Misconducts Of Audit Procedure

In recent years,with the audit failure of firms,audit is increasingly difficult to play its due supervisory function.In China,even such as lianda,Ruihua law firms in the past decade by the administrative penalties of more than five times.The failure of the audit has not only weakened the Accounting networks and associations of financial statement stakeholders,but has also had an adverse impact on the development of capital markets.Looking at the 2012-20212021 cases,we can see that improper audit procedures are the key factors that lead to audit failures,explains the audit procedures level of a variety of common problems so that a number of firms“Repeated mistakes do not change” frequently punished.Accordingly,the current academic research on the issue of audit procedures is less,involving shallow and simple form.Therefore,it is very necessary to study the problem of improper audit procedure systematically.Based on the theories and definitions,the first part of this paper makes a descriptive statistical analysis of the current situation of 2021 Accounting networks and associations procedures in China from 2012 to 2021 At the same time,based on the N& P model and combining with the current situation of improper audit procedures,a new audit conflict model is formed.In the second part,we choose the case of Culmination wan audit Shengtong Group as the object of analysis,and analyze the concrete manifestation of improper audit procedure in this case according to the sequence of audit business stages Then,based on the optimized audit conflict model,the paper analyzes the reasons for the improper audit procedure of tianyun,this paper comprehensively analyzes the strength foundation,driving factors and restrictive factors of the fraud of Shengtong Group,and the strength advantages and restrictive factors of the normal implementation of the audit procedure of Zhongtian Yun,the strong pressure exerted by the management of Shengtong Group puts the Certified Public Accountant and the firm at a disadvantage in resisting the pressure,which eventually leads to the misconduct of the Certified Public Accountant and the formation of an improper audit opinion.The third part is based on the reasons for the above summary and draws the inspiration from the two perspectives of "Restricting the power of management fraud" and “The factors driving the Accounting networks and associations’ normal implementation of audit procedures” to effectively prevent improper audit procedures,and from the standpoint of listed companies,Accounting networks and associations and external supervision,propose specific countermeasures,which have an important practical guiding significance to standardize the development of the audit industry.