Research On Audit Opinion Purchase Behavior And Preventive Countermeasures

With the development of highly economicalization and the maturity of the agent mechanism,"separation of two powers" is the main mode of operation of modern enterprises.Financial statements are one of the most important ways for agents to show clients the development and operation status of enterprises.When the interests of the agent and the client conflict,the agent will use the asymmetry of information to falsify the report has reached its purpose,but at the same time it also harmed the client's interests.Independent auditing is to identify these activities and reduce earnings management as much as possible.However,the importance of independent auditing is also a double-edged sword.If it can fairly and objectively reflect the operating status of the enterprise,it can certainly point the right direction for the stakeholders.If it is reduced to a means of profit management,the losses to the stakeholders are inestimable.This article hopes that through the analysis of specific cases,it can explore the reasons and opportunities for audit opinion purchase,and make some theoretical efforts for independent auditing.Independent auditing,as a third-party audit,has been placed with high expectations since its emergence,and it is an important way for management to show investors and creditors their financial situation.It also reduced the obstacles due to professionalism for some nonprofessional investors or creditors,which greatly improved the efficiency of capital flow.But with the occurrence of one audit failure after another,the facts tell us that third-party audits are still risky.There are two ways to reduce this risk.First,strictly control the audit process and the quality of the auditors to fundamentally control the audit quality.The second is to improve audit independence.Audit independence is closely related to audit quality.There are numerous researches on how to improve audit quality in terms of processes,personnel quality,and so on.Research on audit independence is also a blessing.However,there are relatively few studies on the purchase of audit opinions,especially the case of audit opinion purchases.This article is based on the independence of auditing,taking the purchase of audit opinions as a standpoint,using case analysis,and comparison of data,combined with numerous theoretical studies,to investigate the purchase behavior of audit opinions as an example of DZH audit failure.This article first introduces and reviews the basic situation of the case.It mainly includes the introduction of DZH and its operating and financial status,as well as the introduction of accounting firms.At the same time,it also analyzes its financial fraud methods and methods.The second is to review the DZH audit purchase behavior and analyze the internal reasons and motivations for its purchase audit opinions.Because the audit opinion purchase is hidden,so far,it has not clearly pointed out the audit opinion purchase behavior of a company,so it is necessary to verify whether it has conducted audit opinion purchase according to some indicators.Then,it analyzes and analyzes the causes,opportunities,and economic consequences of audit opinion purchase behavior of the DZH audit opinion purchase action.Finally,some general recommendations and countermeasures are presented for the DZH company's audit opinion purchase situation.And some limitations and future research directions of this paper.The recommendations are mainly based on three levels: corporate offices and countries.It is hoped that multi-faceted cooperation can curb the purchase of audit opinions.According to the research in this paper,it is found that the audit opinion purchase may occur when the company's financial situation is poor or there are motivations such as financing.At the same time,the occurrence of audit opinion purchase behavior is closely related to financial fraud.Opinion purchase.The purchase method can be realized by changing the accounting firm or increasing the audit costs.Not only that,the long audit term will also facilitate the purchase of audit opinions.In addition,it was found in the study that the internal environment of the company also affects the occurrence of audit opinion purchase behavior.Good internal control can suppress the occurrence of audit opinion.At the same time,the lag of external supervision and the lower level of relative penalties are also audit opinion purchase behavior One of the factors.The purchase of audit opinions will not only harm the interests of investors and bondholders,but also will not be conducive to the development of the company in the long run,especially when the damage caused to the company after the failure of the audit exposure is fatal.At the same time,some of the benefits of accounting firms It will also be curtailed by exposure to failed audits.Therefore,restraining the occurrence of audit opinion purchase behavior requires the efforts of multiple parties,not the responsibility of a single party.