Research On The Causes And Prevention Strategies Of Audit Failure Of Listed Companies

Over the past few years,whether in China or overseas,the audit is not successful example abound,including big and small.Today,China's capital market is not a stable level,but due to the rapid economic development and social the growing enthusiasm of the masses,so China for certified public accountants audit more and more attention,the audit is not successful is likely to reduce the social public interests,but also can lead to social and economic disruption.So,we should keep the sound of the capital market,to make China's CPA industry to maintain a high level of development,the article analyses the reason of audit is not successful,and expounds the corresponding strategy.In this paper,using system analysis method and case study research,refer to the related literature about the audit at home and abroad,carding integration,and combined with the specific case analysis.Audit failure cases in our country,the listed company of audit failure case particularly notable,the fraud means simple and crude,involves the amount is huge,is breathtaking.Counterfeiting methods is no flaw,it's always escaped from a certified public accountant right before one's eyes,let a person thinking.In the case of audit failure,the listed company's audit failure case is very representative,also has been the emphases and difficulties of certified public accountants audit,therefore,the article put the Dongguan Kingsun Optoelectronic Co.,Ltd.,yunnan green earth Co.,Ltd and Zoneco Group Co.,ltd.as the direction of exploring,introduce the company background,financial fraud means,for the reason of audit failure analysis and comparison,and puts forward corresponding preventive strategy.Through literature review and case analysis,this paper found that at present,our country enterprise way of fraud is not difficult to solve,the main reason of audit failure is that auditors \ "tour\" audit.In this situation,it shows that an accountant registered in China do not have enough work ethic.In addition,it also illustrates the securities regulation.Second,the government's indulgence is why listed companies often about audit failure.In order to reduce the number of audit is not successful,can improve the level of business and individual certified public accountants,enterprises continue to enhance quality of employees,enhance the level of CPA business ability,improve the professional ethics of certified public accountants,maintain a good faith,the idea of justice,objective and independent.In terms of legal supervision,China should strengthen the construction of relevant laws,strengthen for investigation and punishment of violation behavior,to severely punish illegal behavior.In this paper,through the integration of the literature and case analysis,from theory to actual cases,analysis of the causes of audit failure,and puts forward corresponding preventive strategy,is of great practical significance.Article contact classic audit is not successful example,analyzes the Dongguan Kingsun Optoelectronic Co.,Ltd.,yunnan green earth Co.,Ltd.,as well as the roebuck island group Co.,Ltd.,the audit is not successful reason,the conclusion is based on facts,more realistic and practical.Deficiency is also evident,with three cases analysis summary,persuasive.This paper will be divided into six parts: the first chapter,the introduction part,this article expatiates the reason,background,solution,explore the content and insufficiency,the meaning and differences.The second chapter,the cause of the audit is not successful audit is not successful reason,elaborated the characteristics of China's audit is not successful and current conditions,and audit is not successful.Enterprises in auditing in the third chapter,analyze the problem,this paper in the present stage of our country enterprise development process,audit is not successful reasons and characteristics,analyzes the audit risk existing in the listed companies and financial fraud.Fourth chapter,the case analysis part,green earth,roebuck island group in yunnan province and frequently on the photoelectric audit failure case is analyzed and summarized.The fifth chapter,the case part,from the article quoted yunnan green earth,the roebuck island group,and frequently on the photoelectric audit failure case of revelation.The sixth chapter,conclusion,according to the article explore results,for the future of listed companies and registered accountants audit process development is pointed out that the measures of pertinence.