| National Equities Exchange and Quotations is an important part of China's over-the-counter market.It also provides an important platform for small and medium enterprises financing and targeted capital increase.In the process of listing NEEQ,the company must be firstly obtain the help of the accounting firms to become a limited liability company.Then,an accounting firm should issue a two-year audit report.After the company is successfully listed,it must disclose the audited annual report.It can be said that accounting firms have played an important role in the process of listing NEEQ market.XH accounting firm undertook HM Company's auditing business at the end of 2016.However,due to the the low risk awareness of the auditors,there are several problems during the auditing process of accounting firm.Therefore,it is necessary to make a further research to solve the problems in the auditing process of the accounting firm to ensure the audit quality and improve the quality of information disclosure.In this paper,the non-standard practice of auditors in the audit process is the main research content.After briefly expounding the basic situation of HM Company and the XH accounting firm,a detailed analysis will be made.Finally,according to the auditing problems,reasons and suggestions will be given.This thesis consists of five parts.The first part is introduction.This part mainly introduces the research background,research content and research methods.The second part is related concepts and theories.The third part is to describe the current situation of XH accounting firm undertaking the auditing business.This section will mainly introduces the overview of the HM Company,auditing programs and the auditing process of XH accounting firm.The fourth part is a detailed analysis of the problems and causes of audit process of HM Company.The problems and reasons are explained from four sides.The fifth part is providing solutions to solve problems in order to improve the audit quality. |
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