The application of non-financial information in audit -- taking Zixin pharmaceutical company as an example
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DOI: 10.23977/gebm.2019.001
Author(s)
Shuang Guo, Jing Ren
Corresponding Author
Shuang Guo
ABSTRACT
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.
KEYWORDS
Non-financial information, Audit risk, Zixin pharmaceutical company