Research On How To Improve The Independent Audit Report In Our Country

Audit report reflects audit idea, audit process and audit result. The audit report whether it is c arried out the disclosure of a scientific audit directly influences audit value and users’ decisio n-making.Independent audit is an important form besides state audit and internal audit. At this stage, th ere are many contradictions of independent audit in our country. It involves audit expectation gap of Chinese characteristics and information gap. These gaps result in the emergence of a ppeal to improve the usefulness of audit report and the adequacy of information. The users o f audit report hope to communicate effectively with the CPA via audit report.They also hop e the CPA would play a role in audit judgment and audit opinion in audit process, which c an help report users to make decisions.Began in 2006, nearly 10 years of the latest international audit standards reform in January 2015 issued a final rule finalized. The international audit and verification standards council on the reform of the international audit standards related achievements and latest audit ideas of reform in our country independent audit report with a commanding summation guidance, can fully and in-depth study and understand relevant reform achievement is directly related to China’s audit industry standard with international audit industry standards and China’s folk audit effectiveness, efficiency and benefit. Our country folk audit report under the theme of convergence with the international audit report, the reference to the report of the audit thoughts of users as the center, the performance audit types oriented audit process, using custom long approach for audit report audit results in the form of expression. And we should departure from the national conditions, improve the audit content, audit report form, clear responsibility, folk audit report further transformation and play a role of folk audit report. Improved by increasing even independent audit report audit personnel’s comprehensive quality, perfecting quality supervision system independent audit report way of improvement efforts. Only a multi-pronged, can effectively promote our country folk audit report improvement.