Research On HP Certified Public Accountants Audit Procedures Optimization

With the rapidly developing of world economy in recent years,enterprises are facing more and more risks and challenges.Certified public accountant's audit is the most important line of defense for entrance of enterprise financial information to the capital market.The competition among accounting firms is becoming more and more fierce.It is frequent to see annual audit scandals.Most of the failed audit cases are due to the improper design or execution of an audit program,which is the important security of the audit quality.With the coming of the internet era,the combination of Internet and audit industry has become an inevitable trend.The audit environment has changed dramatically.The present audit principle has not considered the new environment in reconstructing of the audit programming.With the development of internet technology,the certified accountant can give a considerable portion of his work to the Internet,which has broken through the upper limit of people's ability in dealing with data.In other words,Internet has make up the human and technical barriers which limited the audit work of CPA before.Internet uses "Big data" and"cloud computing" and builds the information sharing platform between certified public accountants and audited entities to realize timely audits of all financial data.By this way,it can not only save audit time and arrange audit work reasonably,but also timely feedback all the financial information of the audited entity to timely prevent the financial problems or fraud in the audited units.Thus the research of improving audit procedures with the advancement of "Intenet+" is becoming more and more valuable.The article discusses HP certified public accountants's audit procedure.The first chapter is the introduction of this article which describes the research background,research significance,reviews the former literature of audit procedure,audit quality and Intenet&audit,and introduces the research methods and research ideas.The second chapter discusses related concepts and basic theories of the research.It introduces the audit,audit technology,audit demanding theory,audit evidence theory,and audit procedure theory.The third chapter investigates and studies HP certified public accountants and its audit procedure and puts forward the problem exists and finds out the causes of the problem.The fourth chapter puts forward some suggestions for the design and implementation of the audit procedure of CPA firms:It mainly optimizes the audit procedure with the help of "Internet+" ideas and builds the basic platform with the help of "Internet+".Strictly control project risk,deepen personnel risk awareness,perfect relevant internal system and consolidate the execution base of the program.The three-level review system should be followed to make sure that program execution is in place.The article also points out that it is important to earnestly imply the post trial work.The article summaries the four angles of procedure quality improvement and puts forward the executed optimization measures of HP certified public accountants's audit procedure.The fifth chapter gives a summary and puts forward the problems of "Internet+" application in audit at the present stage.