Rui Hua Certified Public Accountants Audit Failure Case Analysis To The Asia-pacific Industrial

With the rapid development of the economy,the rapid development of thecapital market is followed by the rapid development of the enterprise manage ment and owner ship.Enterprise real managers and investors is not very in-de pth knowledge of accounting,in order to solve these problems,so investors ca n actually control the company's financial situation,and certified public account ants industry arises at the historic moment.In terms of the present situation in our country,present audit failure case continously,caused by the adverse impact is very serious,the capital market ef ficiency has been greatly reduced,this emerging industry suffer people question ed for certified public accountants,this caused a great disturbance to the devel opment of auditing profession.How to prevent audit failure effectively become s the focus of most scholars in our country? From the current stage of develo pment,scholars have their own views and opinions on audit failure and its co untermeasures.But to be a unified analysis of the specific cause of the failure of the audit and response measures is the guarantee and stable development o f certified public accountants industry,help by audit firms to build a good ma nagement mechanism.The first part mainly relates to the research background and significance,at home and abroad about the research of audit failure cases related literature r eview,the article research methods,innovation point,the article structure,the a rticle structure in the form of tree image intuitively describe.The second part mainly introduces the relevant concepts in this paper and the theoretical knowl edge introduced in this paper.The third part introduces the failure cases of the audit of the Asia Pacific industry by ruihua,which mainly focuses on the bri ef introduction of the two parties,the failure background of the industry audit in Asia Pacific and the failure of the audit.The 4th part through the analyse of ruihua failure case,from certified public accoun-tants audit process,implem ent the operation itself and the certified public accountants audit social environ ment three aspects,to find the causes of audit failure and points out that ruihu a serious mistakes existing in the operation process.The fifth part,aiming at t he problems in the process of analysis,the CPA firm and put forward opinionsand Suggestions,prompting the certified public accountants to maintain good professional quality,conscientious,make the sustained development of the indus try.In the sixth part,the author analyzes the implications of the audit failure c ase study on the audit work in the future.This article used the case analysis and chart analysis,at the same time a large number of literatures,the iceberg theory,audit theory of information asy mmetry,ruihua by deep mining of the asia-pacific industrial audit failure reaso n,summarizes the lessons of failure at the same time,puts forward Suggestion s for future audit work: the requirement of certified public accountants is const antly improve their professional ability,abide by professional ethics,be respons ible for audit work.For accounting firms,it is required to further improve theaudit process,adopt appropriate management mechanism and strengthen superv ision.