Research On Internal Control Of Certified Public Accountants

In 2007, the Chinese Institute of Certified Public Accountants(CICPA) issued on promoting the views of accounting firms become bigger and stronger which put forward the strategic target for the development of the CPA Industry. The paper presents the development plan of five to ten years for CPA industry that We should develop 100 large-scale accounting firm which could provide comprehensive services for large enterprises and enterprise groups. In recent years, the accounting firms in our country is developing very fast. As to the end of 2013, Chinese has more than 8000 accounting firms. The total income of the one hundred largest firms close to Thirty-five billion yuan, more than sixty percent of total revenue, 46 accounting firm income has exceeded one hundred million yuan, 15 accounting firm income has exceeded five hundred million yuan. The big four accounting firms and Ruihua CPA revenue more than two billion yuan.In this paper, with the ZXY accounting firm as an example, I focus on the analysis of the present situation of internal control of accounting firm ZXY and existing problems, aiming at these problems, combined with the five elements of internal control, and puts forward some feasible suggestions. Hope that through this research, the paper could improve and perfect the internal control of accounting firm ZXY, improve their operational efficiency, enhance the firm’senterprise value, and as a public accounting firm internal control research of a typical, provide a reference for other accounting firms.