Problems And Suggestions On The Implementation Of Correspondence Procedure In Accounting Firm

Confirmation is a key procedure to get the auditing evidence of the independent auditing; CPA can get auditing evidences from the third party outside. As an indispensable auditing procedure, CPAs need to ensure the reliability and facticity of the confirmations and give full play to the function of confirmations. However, the cases of the failure of the confirmation, such as the cases of US giant retail, Yinguangxia and G Waigaoqiao, which leads to the failure of the auditing have happened repeatedly in recent years, not only reveal the non-standard problems in confirmation procedure, but also expose the hole of the auditing procedure. The excellent confirmation procedure is a key means, by which CPA can get reliable auditing evidences. It is also an important factor to guarantee CPAs finish the auditing successfully. Therefore, we need to improve the confirmation procedure.Firstly, the paper reviewed the research condition of confirmation procedure in the domestic and international, and discussed the relevant theory of the confirmation procedure.Secondly, based on the analysis of the definition of the confirmation and its important function, by adopting case, the paper analyzed the problems and the reason of the confirmations; by adopting questionnaire, the paper analyzed the current condition and the main problems of the confirmation. At last, focusing on the existence main problem and combining with the target and principle of confirmation procedure, the suggestions of perfecting were pointed out, aimed at providing some helps when CPA conducting the confirmation procedure. From this, we can perfect confirmation procedure and improve the function of the confirmation on supporting the effectiveness of result of the auditing.