Research on Auditing Defeat
|School||Northeast Forestry University|
|Keywords||Audit quality Audit defeat Risk control Risk-oriented auditing|
Since the 1980s, with the development of socialist market economic system construction in our country, certified public accountant can restore the reconstruction of auditing. Having been following the development of our country’s market economy, especially the rapid development of capital market, the occupation of our country’s certified public accountant has obtained rapid development, and has become an essential important constituent in our country’s socialist market economy macroscopic monitoring mechanism. But, in these years, the case of audit defeat, which emerges one after another incessantly, causes the public reliance of certified public accountants dropped suddenly, the audit defeat not only can affect the audit information user’s policy-making behavior and restrict the market operating efficiency and the social resources disposition effect in the overall, but also can bring disaster to the survival and the healthy development of accountant profession. The study of audit defeat is vital significance to strengthen the supervising and managing of our country’s capital market and to perfect the accounting information quality of the quoted company.The author mentions from the implication of audit defeat, which was compared with its relational concepts, then analyzes the consequence of audit defeat and points out that audit defeat can bring serious consequence not only to certified public accountants, moreover to the accounting firm, the capital market as well as the society. Then the factors causing audit defeat are analyzed according to the whole profession of certified public accountant. Which was divided into exterior factor and internal factor according to the way each kind of factor in audit environment influence the audit defeat. Exterior factor including national politics, economy, law and science education and so on, in which legal and economic are the most intense factors which influence audit for certified public accountant, through the analysis, it’s known that the main body of exterior factor changing or controlling audit defeat is the government. The internal factor including the audit professional organization’s management pattern, the office scale, audit personnel quality, audit pattern and so on. Through the thorough analysis, the controlling system of audit defeat is constructed, which is consist of four stratification planes: the government, the professional organization of certified public accountant, the accounting firm and the community of certified public accountant, the status, the role as well as how to play the role for each stratification in this system are also comprehensively analyzed.