Based On The SFC Punishment Announcement Of Certified Public Accountants Audit Program Research

In recent years due to the certified public accountants audit procedures lead to problems.As of December 31,2021,the China Securities Regulatory Commission issued the administrative penalty of a total of 1536,which involved for certified public accountants and the administrative penalty of 89 certified public accountants,certified public accountants illegal mainly focus on the audit procedures of violations,including violations of certified public accountants audit program 194 person-time.Due to the CSRC for certified public accountants lighter punishment,most of the administrative penalty is given priority to with fines,and the maximum amount of punishment of certified public accountants is only 300000 yuan,so mild penalties,lead to the certified public accountants audit procedures of growing trends.So through research of certified public accountants audit procedures,has profound significance to put forward preventive measures.Based on the research of the violations for certified public accountants audit program is helpful to enrich and perfect the certified public accountants audit procedures related theory.In this paper,the certified public accountants illegal audit procedures of this topic research,mainly adopts the literature analysis,statistical analysis and case analysis,in order to for certified public accountants and certified public accountants issued by the China Securities Regulatory Commission of penalty as foothold,the introduction of the center of the guangdong pearl river a public accounting firm audit sig pharmaceutical’s case,through the typical case to specific analysis violations for certified public accountants audit procedure and the cause of certified public accountants audit procedures violation.Illegal reasons include performing audit work to maintain independence,not fully understand the auditees and environment,not professional doubts,illegal costs and benefits of asymmetry,firm the deficiency in the system of quality management,etc.According to the reason of certified public accountants audit procedures illegal proposal of certified public accountants audit procedures to prevent illegal mainly have blend in independence of certified public accountants of the subconscious,set up the correct values;Design and implementation of appropriate audit procedures;Highlight the need for professional doubt;To purify the professional environment,strengthen supervision means,improve the penalties;Certified public accountants to improve the system of quality management,etc.