Researching On The Application Of Analysis Program In Financial Statements Auditing Of CHHG Company

As the change of auditing the environment,Audit mode has developed from the initial detailed audit to modern risk-oriented audit.Compared with the detailed audit mode, the risk-oriented audit mode pay more attention to the identification and evaluation of risk,pay more attention to the application of analysis program. In the auditing practic, analysis program is used throughout the audit process,it is mainly used for risk assessment,substantive testing phase and overall review of financial statements.In China,analysis procedures are widely used in the risk assessment phase, the substantial analysis program and the overall review stage of the financial statements in Audit practice. But compared with the other country, the application and research of analysis procedures in our country started relatively late and obviously. Research mainly focus on theory, related research to analysis program in the specific applications on the financial statements audit is less. The paper take CHHG company’s annual financial statements audit for example,analysis the issue of the analysis program application in the financial statements audit.The paper is divided into five parts:The first part is introduction, mainly elaborated the research background and significance of topics,literature review, research contents and methods. The second part: the financial statements audit and analysis program overview. To clarify the objectives,scope and content of financial statements audit, analysis program and the concept of development,analysis program should consider the factors and the main method,analysis program application process in the financial statements audit. The third part is analysis program in the application of CHHG company financial statements audit,mainly introduced the case selected the company’s basic situation and the analysis program in the risk assessment stage,stage of substantive testing and application of overall review stage of the financial statements. The fourth part analysis program in CHHG problems existing in the company’s financial statements audit, including main introduction,analysis program its own limitations, the auditor oversight industry status to ignore project analysis program,the influence of auditors can helps for,the auditor’s wrong understanding of analysis program. The fifth part, in view of the analysis of the problems of applications of Suggestions for improvement, including the analysis procedures used to combine with other audit procedures,analysis of the implementation process when using different methods, emphasis on the application of non-financial information and the summary, in the stage of risk assessment analysis company industry status,the auditor should attaches great importance to the communication,improve the auditor’s professional quality.