近年来，资本市场出现大量的虚假和欺诈，致使审计失败案例层出不穷，其中财

In recent years, a large number of falsehoods and frauds have occurred in the capital market, resulting in endless cases of audit failures. Among them, financial fraud and financial fraud are the most important reasons for audit failures. These issues have also received widespread attention from the society, and have also pushed CPA audits to the cusp. In fact, it undoubtedly makes the public question the ability of certified public accountants to perform their duties and obligations in auditing

In recent years, there have been a large number of false and fraudulent capital markets, resulting in a proliferation of audit failure cases, of which financial fraud and financial fraud is the main reason for audit failure, these issues have also been widely concerned by the community, but also put CPA audit to the forefront, no doubt also let the public question the ability of CERTIFIed public audit to perform their duties and obligations

In recent years, a large number of false and fraudulent cases appear in the capital market, which leads to the endless cases of audit failure. Financial fraud and financial fraud are the main reasons for audit failure. These problems are also widely concerned by the society, and at the same time, the audit of Certified Public Accountants is pushed to the top of the wave, which undoubtedly makes the public question the ability of certified public accountants to perform their duties and obligations Power<br>