Research On Agency Share Transfer System Audit

The CPA audit and independent audit or audit,it consists of Agency Share Transfer System of audit in our country and the government audit and internal audit,the audit organization formed Agency Share Transfer System,together constitute the audit supervision system of our country three-in-one,is established on the basis of the corresponding audit system.Along with the progress and development of the economy,the capital market evolution of business model and the capital structure becomes more and more complex,more difficult to ordinary investors from the annual complex enterprise financial report a glimpse of what,find the information they need.Three new board companies are mostly start-up high-tech enterprises,has listed companies according to the industry,the industry distribution is more concentrated,the largest number of Listed Companies in information technology industry,technological innovation,they have the characteristics of new operation mode or specialty products enterprises,high quality audit is a difficulty.The domestic research of audit market in Shanghai and Shenzhen listed companies have a lot of problems facing the audit,the main board listed companies,a large number of scholars have carried out relevant research and exploration and put forward many countermeasures to the important role of companies listed on the main board to regulate the development and safeguard the interests of investors from.In this case,in 2015 the Shenxian source audit failure case,analysis of multiple perspectives through this case,find out the lead to a variety of causes of audit failure,and independence of CPA and the audited units and the collusion problem are discussed,according to the factors lead to audit failure and combining with the signal transmission theory explore the appropriate means to deal with.The author thinks that the establishment of CPA firm credit rating system and the certified public accountant's credit rating system are effective measures to improve audit practice quality and reduce audit failure.The establishment of the industry's reputation rating mechanism is also suitable for China's situation,contribute to the audit industry to improve and develop a viable way.