Jiao, Yue, and Xiaoyi Wang. “Research on Causes and Countermeasures of Audit Failure – Taking Huishan Dairy As an Example”. Economics & Management Review, vol. 5, no. 2, May 2024, pp. 144-52, https://www.masonpublish.org/index.php/the-economics-management-review/article/view/1348.