Research On The Independence Of CPA's Audit Of XD Corporation

The concept of independence audit in the audit system has a very important position.It safeguards the interests of the fair of the market economy and also called as the soul of audit. The independence make sure that the certified public accountants can audit the corporation objectively, independently and fairly, which is also the prerequisite for the certified public accountants to development. Only stick to the independence of the audit,the audit will be more authority. However, there are still many corporations made financial fraud recent years. For example, Nanfang Shares, WanFuShengKe and HaiLianXun, so many failed audit cases let the society doubt the independence of audit in the system. Why there are so many listed company can fictitious data under the regulatory mechanism.Therefore, develop and complete the independence audit become a very important research topic to maintenance the fair and the interest of the market and also to develop the quality of the certified public accountants.This essay mainly study on the independence of the audit of the certified public accountants by using the XD company financial fraud case. Through understanding the current situation and significance about the independence of the audit to analyze the concrete manifestation about the lack of independence and give the concrete suggestions and comments by analyze the XD company finance fraud case to get the influence factors of audit independence loss. In the end, through analyze and the conclusion of the XD company, it is concluded why certified public accountants still can appear the fraud phenomenon under the CPA regulatory mechanism. And develop and reflect on the lack of the audit independence and analysis of the internal and external factors.This essay first maintalk about the research background, significance, methods and thesis structure of the certified public accountants audit independence. Secondly,analysis of the XD Company finance fraud case, which describe the situation and specific behavior about certified public accountants lack the independence through auditing process and make ready for the further analysis of the influence factors of lack of independence.Use the theory of certified public accountants audit independence. Basic on the role of the certified public accountants played in the XD Company when auditing and combined with relevant theoretical knowledge, analyze the problems of the certified public accountants of audit independence. In addition, focus on the analysis result about the third part to give the countermeasures and suggestions. Mainly from how to complete the external environment and perfect the certified public accountants themselves to talk about how to improve the current situation of the certified public accountants in China and provide the effective countermeasures. Finally, make anconclusion of the essay, mainly inductive thesis research conclusion and let people rethink by reading the whole essay.