Abstract

With the rapid development of the market economy, the market environment has become more complex and the forms of economic activities have become increasingly diverse, leading to an increasing audit risk. In recent years, there have been frequent incidents of audit failures in accounting firms, which have greatly impacted the market economy. As a result, people's trust in accounting firms has declined, and doubts have been raised about the professional competence of auditors. This paper takes the audit of Kangdexin by Ruihua Accounting Firm as a research object, aiming to identify specific instances of inadequate quality control in the audit process and propose strategies and recommendations to strengthen audit risk prevention and control.

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