Application Of Analytical Procedures In The Audit Of TheAccounting Firm

With the continuous development of China’s economy in recent years, many companies have been expanding, business is expanding and complex, competition among enterprises is getting fierce, management faced with uncertainty, thus resulting in the presence of business risk intensified. The economy continues to move forward so that the audit model is constantly improving, and CPA audit also put forward higher requirements. CPAs face of the expansion of business scale, the need to invest more time and energy to carry out audits of the financial situation of enterprises. However, in recent years the number of accounting firms growing, inter-industry competition has become increasingly fierce, some audit firms by reducing the cost to get the business. This requires that auditors need to improve audit efficiency and quality assurance audits. Therefore, the analysis program as an audit tool commonly used by auditors.However, during the accounting firm of auditors to perform the analysis of the program, due to lack of own capacity, risk awareness, and accounting firms on audit risk management system itself is not perfect, it may have not considered the industry data and It was audited entity related financial data comparison, and the use of the results of the analysis did not consider the program of its existence risks and other issues, the impact on the accuracy of the analysis results of the proceedings.Based on the application status quo analysis program in the audit practice, paper-related basic theory analysis program based on theoretical research and analysis program drawing on the useful experience at home and abroad at the same time, combined with the specific application program to analyze case studies, analysis of program results problems generated in the process and give appropriate advice and solutions.Thesis is divided into five parts: The first part: Introduction. This section first clarifies the importance of analytical procedures for the audit and the significance of research and analysis program; Secondly, the research status at home and abroad related to the topic will be described; Finally, the research framework and research methods of this paper. Part II: Application of analytical procedures outlined in the Audit. Definition and Characteristics brief analysis program, application and implementation of the main factors to be considered in the analysis procedure and the main methods. Part III: Analysis Program application at CB’s audit. Introducing the company’s profile, to determine the implementation of standards and analysis program analysis program specific applications in CB’s three audit phase. Part Four: Application Analysis program audit CB company problems and cause analysis. Cause analysis program produced for specific applications in the process of CB’s problems to do an analysis and summary. Part V: proposals and measures to improve the use and analysis program. The reason for the problem on the part of the analysis program generated in the application process to provide reasonable suggestions and improvements.