Year: 2024
Type: article
Abstract: In recent years, the problem of corporate financial fraud is frequent, and accounting firms as an independent third party, should be to improve the quality of accounting information disclosure of listed companies, state-owned enterprises and financial enterprises, but more and more accounting firms are involved. Therefore, this paper through Zhengzhong Zhujiang certified public accountants in the analysis of kangmei pharmaceutical audit failure cases, aims to help auditors more comprehensive consider the main influencing factors of audit failure, insight into the main problems existing in the audit, for the similar problems related subject to improve Suggestions, help effectively reduce the possibility of audit failure.
Institution: Sichuan University of Science and Engineering
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4402937254