Research Of Financial Statement Audit Integrate With Internal Control Audit Of H Company

Since our company listed on the main board to carry out the audit of internal control,people found during the audit of internal control audit and financial statements audit process is similar,there are some possible,and carry out the audit of internal control audit fees increased after also for enterprises to bring no small burden,so follow the market trend,the integration of audit the concept of homeopathy also proposed in recent years,China promulgated the "supporting guidelines for enterprise internal control",pointed out the audit of internal control can be,can also integrate the audit and audit of financial statements,to reduce the financial burden for the enterprise,but there is no mandatory requirement to integrate enterprise audit.Next,the AICPA released the "audit opinions" implementation guidelines for enterprise internal control,emphasizes on the implementation of integrated audit importance to integrate audit can improve audit efficiency,reduce audit costs for listed companies.But because our country has not yet introduced the integration of auditing standards,the specific operation process of CPA no reference in integration of audit,most accounting firms are modified based on the audit of financial statements,as the integration of audit process,so the relationship between the audit of financial statements and the audit of internal control in the integration of audit exists misunderstanding,so it is necessary to integrate the process reengineering,the key points of the two audit integration,for the smooth implementation of the integration of audit as the cornerstone.This paper mainly adopts normative research method combined with the case,through the data,charts and other auxiliary means,combining theory and practice,focusing on how to improve the integrated audit process,and takes H company as a case study.This paper is divided into two parts,the first part is the theory part,mainly expounds the background,purpose and meaning,content and methods in domestic and abroad about the integration of audit literature analysis,based on the existing literature research results,which make the analysis of the related theory and practice integrated audit,as part of the following do theory.The second part is the case,first of all,to integrate the audit process of H company as the research object,this paper briefly introduces the basic situation of H company,and after the integration of audit of H company were analyzed,combined with the data and charts to illustrate the advantages of the integration of audit.Secondly,this paper analyzes the existing H integrated audit after the problems and reasons for the integration of audit process reengineering,and combined with the relevant laws and regulations and the company goal,process framework of integrated audit described.Finally,according to the problems existing in H company after the integration of audit,the paper puts forward the integrated audit implementation safeguard measures.Through the study of the integrated audit of listed companies,it has a positive significance to solve the problem that the integrated audit has not standardized process and the challenges to be faced in the future development.