| In recent years,along with the political and economic system of reform,China’s securities market is developing rapidly,and the financial data of listed companies of fraud and audit failure cases are due to financial credit in China emerge in an endless stream,the degree of listed companies are great challenges,some questioned hascreated,investors and other stakeholders of the authority the audit report issued by an accounting firm.In the face of such situation,firms should fully recognize the audit risk in the audit work,take effective audit procedures,and always maintain the cautious nature of their own,really play the role of external supervisors.In this paper,the use of financial accounting and auditing theory,using literature research and case study as research methods,scholars at home and abroad based on the existing research results,respectively expounds the concept of listed company,audit risk and financial fraud,and analysis of the relationship between the three.Zhongjia Zhaoye group combined with the case of financial fraud,analysis of financial problems in recent years,the group and the company governance structure of the hidden depth,at the same time through the study of PWC’s audit failure,to further explore the auditor face the audit risk and more effective audit procedures,so as to further analyze the logic relationship between corporate governance structure and audit independence financial fraud and audit risk,among these,the causes of financial fraud from the two aspects of internal and external.Under the background of deepening reform,the listed companies should optimize the ownership structure,pay attention to the internal audit work,and improve the effect of the external audit.At the same time,firms should fully identify the audit risk,and puts forward the major shareholder of the audit opinion change to be cautious,always maintain the independence of audit,and how to avoid the financial failure of audit recommendations. |
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