The Implementation Of Certified Public Accountants’ Audit Procedures And Its Influence On Audit Quality

The annual audit of the CPA has always been the event of the Chinese Institute of CPA、The auditor and the focus of attention of the audited entity stakeholders.Audit procedures thatis a certified public accountant in the audit process steps should be strictly enforced.However,with the rapid development of the economy, due to the time, cost, and operational capacity,and many other factors, the implementation of the audit program is not in place increasinglyserious phenomenon, many certified public accountants generally in accordance with themethod in the audit process, audit implementation is not in place, or directly overlooked, andtherefore lead to weakening of audit quality even audit failures.Heard about the poor qualityof CPA audit reviews in recent years, auditing, fraud, audit reports of failure is also common.Many scholars have studied factors affecting audit quality, made a lot of impact factors foraudit quality. But there is not a lot of concern for the implementation of the audit procedures.Audit procedures throughout the entire audit process, and any one of the links may not beimplemented is likely to affect the quality of audits.Research Tianjin event、Kelon case, it isnot difficult to find that its audit failures have a common cause: Some audit procedures in theaudit process may not be implemented or audit procedures are implemented improperly.Therefore it is particularly important to study the implementation of the CPA audit proceduresand analyze its impact on audit quality.The paper based on Xi’an accounting firm’s annual report audit for the China IndustryGroup,on the basis of the related theory knowledge,first analysis the implement of firm’saudit procedures and problem in this audit.Moreover put forward corresponding measuresaccording to theoretical knowledge and practical experience; Second, from the point of viewof the audited entity, we research and analysis related issues during the audit and measures toproblems, because the existence of these problems also had a great impact on theimplementation of the audit procedures;Then discussed the audit quality from the followingaspects: analyzing the factors that affect the quality of audits, researching the relationshipbetween the CPA audit procedures、the audited entity and audit quality,analyzing the impactof implement of audit procedures for audit quality.In the analysis of the content of the audit quality, the implementation of the program runs through which emphasized theimportance of audit quality.Finally,put forward the innovation and defect of this paper, andsummarize the annual report of the audit.Through this article, I hope that the implementationof the audit program can be valued by the audit staff in the audit process and audit proceduresto be put in place to guarantee the quality of audits.