Research On The Improvement Of J Company Internal Control Audit Project Of X Certified Public Accountants

Our nation use the American Sarbanes-Oxley Act actively for reference and establish the internal control audit to be a legal business of certified public accountants, which has a significant effect on advancing our country's capital market and maintaining investors' confidence and the development of the auditing profession. China's implementation of the internal control audit time is not long, and there are still some deficiencies in accounting firm when carrying out the business. Besides, the existing research hasn't specialized case study against insufficient of certified public accountants itself when conducting internal control audit. So it is particularly important to study the improvement of certified public accountants'internal control audit.This essay takes X Certified Public Accountants' implementation of J Company internal control audit items as study object, and use the method combining the normative analysis and case study. The essay mainly discusses the following aspects and draw relevant conclusions. First is the theoretical analysis as a basis for research. Second is the brief introduction of X CPA implementation of internal control audit case, including the basic situation of the case body, as well as the internal control audit period from planning to carrying out and reporting. Thirdly, the essay points out the case problems in different audit stages, mainly including improper timing, not prominent of the audit focus; unreasonable of the method to test the effectiveness of internal control, not make full use of others' work; some improper in the evaluation standards of the defects of internal control, and the lack of communication between the CPAs and the auditees. Then the essay analysis the causes of the problems from several aspects. Finally, this essay put forward suggestions from many aspects in different audit stages, and also put forward some suggestions for the perfection of internal control audit standards at the end of the paper, which hoping to provide a reasonable reference for the improvement of internal control audit of X certified public accountants.