The Studies Of Lad Certified Public Accountants' Audit Failure Case

Internal With the rapid development of capital market in China,as a capital market supervision and service agencies - public accounting firm has attracted extensive attention of society. The public for firm's audit quality requirements also more and more high,but the recent frequent of certified public accountants audit failure case,although the accounting firm by the corresponding punishment, but the firm's social credibility has been widely questioned. Hengye audit of our country grows vigorously in recent years,large firms growing by absorbing merger, but appeared in the process of integration of audit program execution does not reach the designated position,quality control,review procedure is not complete,certified public accountants audit independence is not rigorous, professional personnel quality is low, problems such as the existence of these problems to improve the local accounting firm audit quality and firm the hinder the long-term development of, and response to the long-term development of our country's audit industry. Now established as a whole comprehensive firm's audit quality control supervision system, is to improve the certified public accountants audit quality, the key to avoid audit failure. Based on LAD certified public accountants is administrative penalty cases as the research object,from the LAD accounting firm's own conditions and characteristics, the norm analysis, literature research, case analysis, the LAD certified public accountants audit failure causes the shortages of current internal audit quality control system and carried on the thorough analysis, targeted at the business undertaking,business executive, human resources, and the main aspects of targeted analysis, find the root cause of audit failure happened, realize the control of key nodes, to strengthen the firm's internal quality control in the management of the basic level, combined with the PDCA cycle,process quality control and firm's internal control management theory,targeted at the business undertaking, business execution, personnel recruitment, social aspects such as the external environment audit quality control system of perfect Suggestions are put forward. So as to improve the internal audit quality and avoid audit failure case happen again, thus to realize firm industry make a little contribution for the long-term development of health..