The Study On The Problems Of Certified Public Accountants In Performing Agreed-upon Procedures

In foreign countries,the implementation of agreed procedures for the application of business has long been very extensive.It occupies an important position in the practice of certified public accountants and is used for a variety of purposes.In recent years,with the continuous development of China's economy,non-audit services in the scope of CPA practitioners in the proportion of higher and higher.Even in the near future,non-audit services may even replace the audit services,become the main business of certified public accountants.And the form of agreed procedures included in the audit services is also being used more and more by our offices.The scope of application of the agreed procedures is not limited to financial information,but also in the field of non-financial information has also been applied.For example,the understanding of the performance of Dong supervisor and the supervision of an award.The flexibility and particularity of implementing the agreed procedures dictates that the prospects for this business will be very broad.However,the implementation of agreed procedures more widely,but also exposed a lot of problems,these issues include both the shortcomings of the guidelines,the operation of the problem and the level of CPA awareness.These issues have affected the quality of the agreed procedures and the misinterpretation of the results of the agreed procedures.The abuse of agreed procedures also poses a significant risk hazard to firms and certified public accountants.In this context,how should the guidelines be improved? How can China CPAs improve at the operational level? How should the CPA enhance the understanding of the business of the agreed procedure? This paper summarizes and classifies the three levels of the problem and gives the countermeasures and suggestions.At the operational level,25 papers were selected to summarize the main types of the current report title,and the report title was found to be too long to be consistent with the content of the report and to make recommendations.In addition,this paper found that despite the provisions of the guidelines,but the practice still appears in the implementation of agreed procedures and audit business issues confused,this paper presents the CPA should pay attention to matters.This article also provides a detailed analysis of the procedures and results of the report.At the level of the criteria,this article mainly deals with the independence of the CPA in the course of business implementation and the obligation of the CPA to be written into the business agreement.In order to further standardize the contents of the report,this article specifically proposed that the program should be specific to the implementation of each link.In view of the level of consciousness,this paper puts forward that the current application of certified public accountants is too narrow for the implementation of the agreed procedures and the corresponding responsibility of the certified public accountants,which leads to the abuse of the agreed procedures.In addition,this paper makes a combing of the theory related to the implementation of the agreed procedure,especially from the selection of the procedure,the communication with the specific subject,the legal liability of the certified public accountant,and the further development of the agreed procedure The relevant theoretical system.The implementation of agreed procedures is of great importance.To promote the healthy development of the agreed procedures,it is necessary to understand the problems of its existence from multiple levels.The development of the practice is inseparable from the guidance of the theory,the author chose this subject to study,hoping to China's accounting firm to implement the agreed procedures for the development of this business strategy and theoretical support.