id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-4356	Cao, Luna	Research on Audit Quality Management System of Accounting Firms: The case of the Yabaite Audit Failure	2023	6	.pdf	application/pdf	4760	165	43	In view of the comprehensiveness and systematicness of audit quality management, this paper takes Zhonghua Accounting Firm as the research object, combining with the case of audit failure of Yabaite company, analyzes the current situation and problems of audit quality management of the firm, and puts forward corresponding optimization suggestions and safeguard measures, in order to provide improvement ideas for the construction of audit quality management system, and also bring some reference for audit quality management in the same industry. The root cause is the defect of audit quality management of the firm, which leads to the failure to find the significant misstatement of Yabaite Company.	cache/fbem-4356.pdf	txt/fbem-4356.txt