| The emergence of joint-stock companies With the separation of ownership and management of the phenomenon,the manager not only to the business situation to report to the major shareholders on a regular basis,but also on the market for the majority of financial statements users.The emergence of the audit can solve the shortcomings of the separation of the two powers,but because the auditors in the audit process there are various problems,the use of the audit results of the individual harm,is not conducive to maintaining the stable operation of the market,reducing the accounting firm As well as the status and reputation of CPA in society,the decline in credibility.From the SFC's notice of punishment,the audit problem,especially the audit failure in recent years,frequent occurrence of the office and the CPA audit work in the omission,reduce the audit failure to restore investor confidence in the market without delay.This paper first introduces the research background,the research significance,and summarizes the research status quo at home and abroad.Secondly,it elaborates the definition of three basic theories: principal-agent theory,transaction cost theory,fraud triangle theory and audit failure.Of the accounting firm conducted a summary of the summary of the reasons for the punishment;and then combined with Reanda's Sinohorn wind power audit case,from the Commission's punishment announcement to start the analysis of the company's fraud and means,while the analysis of Reanda in the audit process In the case of inappropriate behavior and attitudes,and based on this summary of the firm and CPA failed to complete the audit in accordance with the audit criteria;the final solution.Through the analysis of the irregularities in the process of the audit,it provides a reference for the CPA industry to standardize the audit behavior and pay special attention to the matters.The CPA error correction,anti-abuse,increase social reputation and credibility is of great significance. |
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