Study on Audit Failure of Registered Accountants: Take Enron event as an example
Authors
Shuang Wang
Corresponding Author
Shuang Wang
Available Online May 2017.
- DOI
- 10.2991/isss-17.2017.84How to use a DOI?
- Keywords
- audit, failure, Enron event
- Abstract
Since 21st century, the substantial audit failure cases occur constantly. The disclosure of a series of audit scandals has caused a worldwide audit credit crisis. Therefore, it is very important to explore the causes of audit failure and propose solutions. In this paper, we take Enron event as an example to analyze the causes of audit failure and to find solutions to improve the credibility of audit report.
- Copyright
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Shuang Wang PY - 2017/05 DA - 2017/05 TI - Study on Audit Failure of Registered Accountants: Take Enron event as an example BT - Proceedings of 3rd International Symposium on Social Science (ISSS 2017) PB - Atlantis Press SP - 375 EP - 377 SN - 2352-5398 UR - https://doi.org/10.2991/isss-17.2017.84 DO - 10.2991/isss-17.2017.84 ID - Wang2017/05 ER -