立信会计师事务所对大智慧审计失败的案例分析
4.3.2Industryregulationproblems………………………………………………………..345AuditfailurecaseconclusionsandenlightenmentofLixinaccountingfirm....36
5.1TheconclusionofauditfailureofLixinAccountingfirm…………………………365.1.1TheCPA’Sowncauseisthemainreasonofauditfailure………………….36
5.1.2Thefailureofauditqualitycontrolisthesecondaryreasonofaudit
failure.............................................................................................................36
5.1.3Theproblemsofauditpracticeenvironmentareotherreasonsofaudit
failure.............................................................................................................365.2TheenlightenmentofauditfailureofLixinAccountingfirm……………………37
firmsshouldstrengthenriskmanagementandcontrol,and5.2.1Accounting
increaseauditqualitycontr01.........................................................................37
5.2.2CPAshouldmaintainprofessionalprudenceandskepticism……………..38
5.2.30ptimizingtheinternalcontrolandgovernancestructureofthe
company.........................................................................................................38
environment,ensuringeffectivenessofindustry5.2.4Improvingaudit
supervision.....................................................................................................39
References...................................................................................................................40Thanks.........................................................................................................................z4’];
VI