Research On The Failure And Responsibility Of Shine Wing Auditing Deng Yun Shares

Although the current supervision by external regulatory authorities on the quality of accounting firms' practice is more transparent and open,and the supervision of their practice procedures has been continuously strengthened,the AICPA and relevant departments are also constantly improving the management of the accounting environment according to the current economic environment and specific business issues.The specific requirements of the audit subject's practice standards,but the cases of audit failures are still emerging.Whether it is an audit subject,an object,or an external supervisory authority,it should be clear at different stages of the acceptance,implementation,and completion of the audit project that they are in different links and face the specific responsibilities of different audit objects,which can cause each responsible subject to It attaches great importance to its work,actively implements the requirements of the standards and related laws,and strictly implements audit procedures,thereby improving audit quality and efficiency and reducing failure rates.Under this measure,even if an audit fails,it can reduce its impact on social and economic development and ensure that it assumes relatively light responsibilities.Experts and scholars often analyze the issues related to audit responsibility from a positive perspective,and then propose the content and degree of responsibility of the relevant subjects.However,in the research process,most conclusions are directed at the event and after the event,there is obviously a lag,and there is less prevention and control before the event.Therefore,this article studies from the opposite direction,starting from the specific requirements of audit responsibility,and reversely proposes the specific professional requirements of each responsible subject under the responsibility,to achieve the purpose of pre-control,so as to ensure the quality of the audit and enable the audit subject to do well in capital information The key "quality inspector" of quality.This article is based on the relevant punishment announcements of external regulatory agencies,takes auditing standards and related norms as standards,and refers to the judgment standards and contents of auditing responsibilities of relevant laws,combined with the shortcomings in the actual work,and finally aims at audit failures and audit subject and object.Relevant responsibilities propose specific solutions.The first part of this article is mainly about the writing background,existing research results and related professional theories.The middle part is the introduction and analysis of the case.Through the analysis of the responsibility of each entity when the audit of Deng Yun shares failed,the reason for the failure of the business was found,and the professional responsibility,legal obligations and the burden of the audit entity were obtained.Social responsibility.At the same time,the subject of audit responsibility is divided into three categories: one is the subject of auditing activities,that is,the firm and the certified public accountant,who are the direct bearers of the responsibility;the second is the object of the audit,that is,the audited unit,do they want to The corresponding responsibility for the failure of the audit should be judged according to whether there is fraud or illegal behavior in the audit process;the third is the external regulator.The reason why these groups have also become one of the indirect bearers of audit responsibility is mainly because their daily supervision and management of audit projects is not in place,and the relevant laws and regulations formulated are incomplete,resulting in project failure.At the end of the article,according to the responsibilities that each responsible subject should undertake,combined with the problems exposed in the current actual work,the author puts forward targeted recommendations for avoiding the audit responsibility of each subject.On the one hand,the tax credit rating of the audit object is used in the formulation of the overall strategy.On the other hand,it proposes improvements to the comprehensive evaluation system of accounting firms and incorporates the current widely used credit evaluation methods to improve the current comprehensive evaluation mechanism.At the same time,according to the relevant problems of the audit subject and object discovered by the author during the internship,relevant improvement measures are proposed to promote the two to continuously optimize their own management system,improve audit quality,and control audit responsibility.