The Research Of Integrated Auditng

In today's world economic up-and-downs,enterprise is facing an increasingly complex business environment.For the public accoutant,in the dual audit work is also a challenge.However,if we can integrate financial statements audit and internal control audit,using two works,no matter for the accounting firm or corporation are mutually beneficial.For accounting firms,the implementation of the integration of audit can reduce the risk of audit,improve the quality of audit,and reduce the cost of audit,so as to improve the efficiency of the audit.For the audits,the implementation of the integration of audit can improve the audit's internal control,reduce its intervention by different firms,so as to reduce the financial burden.This paper,based on the reference of the integration of audit literature,adopts the method of combining normative research and case studies,at the same time,combines with implementation of the integration of auditing procedures and methods for analysis,in turn gives a relevant policy Suggestions in order to help certified public accountants in the process of carrying out audit in our country,especially provide some practical guidance for certified public accountants to construct the attribute of audit business process integration.Internal control with the audit of financial statements integration is the trend of the Times,is the inevitable outcome of the development of audit model.Therefore,combined with the actual to discuss our integrated audit has a certain practical significance.But as a result of integration of audit in our country,the implementation of time is not long enough,the relevant theoretical research results less,so it has a broad market demand and rising space.Firstly,this thesis,on the basis of using the experience of the internal control auditing development,combined with the internal control and financial statements auditing meaning,puts forward the concept of integration of the audit,which can also be understood that performing the audit's internal control auditing and financial statement audit engagements by the same accounting firm at the same time.At the same time,through the analysis,We know the integration of audit is the same ultimate goal,the audit program parts overlap,audit evidence with each other and support each other,risk-oriented audit method.Integration of the audit has experienced four stages: planning phase,implementation phase,evaluation phase control defects,issue the audit report stage.And finally form the integrated audit procedures and methods,in addition,this article through the trustee economic responsibility theory,principal-agent theory and synergistic effect theory,in order to construct the basic theory of integration of audit.Secondly,taking Tianjian certified public accoutants auditing Midea Group as an example,in this thesis,the integration of the audit of the implementation of the case from the shallow to the deep analysis,which means that this thesis introduces the basic situation of Midea Group,Tianjian certified public accountants and then from the risk process,control effectiveness test design,and to consider the risks of fraud in the three key integration points to Tianjian certified public accountants to Midea Group analyze the implementation of the integration of audit is introduced.Besides,this thesis will make a concrete analysis to integrate auditing agent.For certified public accountants,the implementation of the integration of audit can reduce audit risk,improve audit quality;reduce the audit cost,improve the efficiency of the audit;save the audit resources,save the audit cost.And then,in view of the above analysis,on account ofthe integration of audit key process are analyzed,this article specifically includes the following steps: plan the audit time,risk assessment process,control the test sample size,substantive tests and evaluation control defects,issue the audit report.Finally,this thesis,on the basis of the above theoretical analysis,puts forwards the basic conclusion of the audit and reasonable analysis of the policy about Tianjian Certified Public Accountants audit to the full integration of Midea Group.Through the study of basic integration of audit conclusion,this thesis argues that:(1)the integration of audit to reduce the audit cost accounting,audit risk;(2)the integration of audit is beneficial to promote CPA professional ability;(3)the integration of audit is helpful to perfect the internal control.After the basic conclusion of research,this paper accordingly puts forward the countermeasures are put forward,namely,(1)building integration of auditing standards and guidelines;(2)strengthen the construction of certified public accountants diathesis;(3)strengthen the audit information technology management.