The Application Research Of Analytical Procedures Rules In Certified Public Accountants Auditing

With the expansion of business scope and the complexity of ascension,the risk of operation and expansion is also increasing.Especially after the appearence of modern risk-oriented audit mode,it was also a big challenge for certified public accountants.Facing the increasingly complex economic business,certified public accountants must spare more time and manpower cost to complete the audit business.The contradiction came from the fierce competition in audit industry,and the malignant competition trend made certified public accountants had to reduce the audit fee.This requires the auditor both finding ways to "open source",also finding a way to "throttle".In such a case,the analytical procedures was welcomed by auditors as a kind of method both can guarantee quality and can improve the efficiency,and quickly get a wide range of application.In the audit risk assessment,substantive testing and overall review stage it all has been widely used.Analytical procedure auditing standards,however,after 2006 and 2010`s revisement,the specific requirements and methods have been improved in the purpose of the analysis,the three stages of implementation process,but on the principles of system construction it`s still need to improve,such as on the description of the overall review stage is relatively fuzzy,using the results of analysis program uncompletely,does not make clear a regulation in work about using expert,etc.Meanwhile,in the process of performing analysis program in the accounting firm of auditors,it is likely to result in internal and external access to data without test,reliability(the end of the semester,the mid-term)during the course of a previous audit results available level without consider,not evaluation of implementation of the analytical procedure,selecting the appropriate data relationship between analysis and data offset the effect of the opposite direction,or lack of direct the implementation of the analytical procedure,not the industry data and relevant financial data of the auditees to affect the accuracy of the analytical audit program results.caused by the lack of capacity and risk awareness.This thesis includes five parts altogether: The first part introduces the selected topic background and significance,then it reviews the relevant literature analytical procedures and criteria,and finally introduced the research methods,ideas and innovations of this paper.The second part introduces the development of analytical procedures and its criteria and the related theory.The third part: combining with WG company audit case,it describes the analytical procedure rules in the three auditing stages.The fourth part explains the problems existed in the current analytical procedures,including analysis program standards itself and the problems existing in the operation for certified public accountants.The fifth part: the analysis of the improvement of the program guidelines and implementation suggestions.Aimed at the defect of part analysis program standards and its application this part analyzes the improving suggestions.The article's innovations include the following three points: First one is for the new revision of the analytical process auditing standards in 2010,and the proposal andideas are creative.Secondly,it puts forward the feasibility of analytical procedures for the identification of related party transactions,and the viability of using report's checked relationship between subjects to improve the analytical procedure.The third one is combining individual case with common practice and phenomenon.