The Research On Internal Control Of Accounting Firms

In recent years,the internal control becomes a hotspot.Government agencies and social work to our country enterprise internal control system construction is becoming more and more concerned about the accounting firm to provide audit services as a professional third party,government and society to provide internal control report of the sacred duty.However,as the enterprise internal control and external supervision of professional institutions,accounting firms ’ internal control but not just as one wish.Since the financial crisis,the CPA firm leader" big four"has nearly 30times by the collective lawsuit to dock.Domestic Institute is riddled with problems,together the company fraud fraud cases played inglorious role.As the third party external regulators must on its internal control strengthening the attention,pay attention to construction,to better the capital verification audit assurance.The current practice in the field of situation is worrying,but theoretical concern is obviously not enough.The accounting firm academic heat was concentrated in the study of audit quality,but not many people from the source to study accounting firm internal control.So far,the author combines the theory of internal control and previously only research data,in-depth research based on CPA firms,finally presents the research results of this paper.CPA firms in China after 20 years of development history,the construction of internal control also never discontinuous.With reference to foreign accounting firm development in internal control system the development characteristic and the process,combined with China’s special economic,China’s accounting firm ’s internal control system construction and perfection.In view of the present our country accountant the internal control situation,discover not hard still exist a lot of problems hindering our country accounting firm’s healthy development.Control environment on the integrity and moral sense,employee competency is insufficient,management style,organizational structure restrict wait for a problem to highlight,audit information demand variability,internal control and audit occupation characteristics itself is the main risk of CPA firm’s internal control,personnel selection,appointment,audit process audit and supervision of the process control is insufficient,information flow is not smooth and the supervision of the suck.These problems have seriously constrained the long-term development of CPA firms in china.In view of this,put forward to perfect our country accounting firm internal control measures,strive for accounting firm of good development of theory and practice to provide help.Improve the internal control construction main task is clear to strengthen the internal control of the train of thought,then according to the idea of the direction to fulfil real point,from the management system management system carries on the optimization and improvement.Improved from the macro structure arranged to microcosmic manpower resource management,should from global management style,cultural spirit and specific powers authorized employees’ salary design.The comprehensive improvement of the internal control at the same time,regulators should also assist the construction,through strengthening the supervision to promote its development.