Education, Science, Technology, Innovation and Life
Open Access
Sign In

The application of non-financial information in audit -- taking Zixin pharmaceutical company as an example

Download as PDF

DOI: 10.23977/gebm.2019.001


Shuang Guo, Jing Ren

Corresponding Author

Shuang Guo


Non-financial information refers to various information and materials in non-financial form. Audit failure is that the certified public accountants come up with incorrect audit opinions as a result of failed to comply with generally accepted audit standards. This paper concluded that non-financial information is of great significance and plays an indelible role in the audit process by analyzing the audit failure case of Zixin pharmaceutical company, and studies the application of non-financial information such as ownership structure, internal control and industry status in the audit.


Non-financial information, Audit risk, Zixin pharmaceutical company

All published work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright © 2016 - 2031 Clausius Scientific Press Inc. All Rights Reserved.