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Corporate Governance, Inquiry Letters and Audit Response Studies

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DOI: 10.38007/Proceedings.0001818


Yujie Deng

Corresponding Author

Yujie Deng


Abstract: With the rapid development of China's economy and the change of supervision mode, the inquiry letter has become one of the important ways of non-penalty supervision. Many problems in the inquiry letter involve corporate governance, which is closely related to the audit work of CPA. This paper collects the annual report inquiry letter issued by Shenzhen Stock Exchange from January 2017 to December 2019 to sort out the parts related to corporate governance. According to the proportion, the 15 most concerned categories of corporate governance problems are counted, and how to improve audit quality and reduce audit when CPA performs audit business is given Suggested measures for risk.


Keywords: Corporate Governance; Inquiry Letter; Audit Response; CPA