Research On Audit Problems Of YH Certified Public Accountants

In recent years,with the rapid development of the global economy and the changing internal and external environment facing enterprises,the development of enterprises has been forced to accept various opportunities and challenges.As a key audit department for corporate financial information,accounting firms have great responsibilities and missions.However,due to the fierce competition in the accounting firm's industry,there are fewer projects but more project teams in the firm.In order to obtain business and profits,malicious competition among the firms,unreasonable audit fees,and the concealment of financial fraud by the audited units have emerged one after another.The audit failure of the annual report continues to appear.The reason for this is the audit problem that emerged in the audit process of the accounting firm.Due to various audit problems,certified public accountants have made mistakes in the audit process,and even failed in the audit.Therefore,this article uses a combination of theory and case analysis to take the audit of QP's annual report by YH Accounting Company of Primary and Secondary Accountants as an example.Starting from many perspectives,to discuss the independence and obligation of accounting firms and their certified public accountants in order to prevent,detect and deal with audit problems,improving the audit quality of firms and reducing the occurrence of audit failures.This article is divided into six parts.The first part is the introduction.In the whole audit environment,this paper introduces the significance of the audit problems in the audit process,and expounds the current research situation at home and abroad.The second part is related to concepts and theories.This paper introduces the concept and related theories of the auditing report.The third part YH accounting firm reviews the audit events of QP's 2017 annual report.The audit procedures used by YH were described.The fourth part analyzes the audit problems existing in the audit process of YH accountant's office.Including the first time that the business has not been strictly implemented,the audit plan is in the form,the audit procedure has not been implemented,and the three-level review system is useless.The fifth part is the cause of the problems inthe annual audit.There are main businesses that focus on economic interests rather than audit risks,do not consider the specificity of the industry,do not control the quality of auditing,and the comprehensive quality of auditors is not high.The sixth part is aimed at improving measures that exist in the audit process.The main business is to undertake comprehensive consideration of customer risks and audit fees,increasing the investment of audit resources in special industries,strengthening the control of audit quality,and improving the comprehensive quality of auditors.