Research On The Audit Cost Control In Z Certified Public Accountants Based On ABC

With the development of economy,more and more enterprises to choose diversification.Enterprise products have been increasingly diversified,the indirect expenses increased greatly,the ratio between the product direct costs and indirect costs changed dramatically,but the cost accounting,there is still no change.Traditional way of cost accounting cost information distortion,and has a serious negative impact on managers' decisions.At present,the accounting firm also faces the indirect cost is high,the cost information distortion.At the same time,in recent years,in an accounting firm under the background of "bigger,stronger",many domestic accounting firms choose to occupy the market first,after the management model of development,cost control problems.This article explores the Activity-Based Costing(ABC)accounting certified public accountants audit cost,in order to get accurate cost information,and by ABC is the cost information to strengthen the cost control of the enterprise.Based ABC and cost of audit related theory as the foundation,explores under the homework cost method of auditing,cost accounting and ABC is the cost information to strengthen the certified public accountants audit cost control.First of all,in this paper,the research of scholars at home and abroad,understand ABC not only has the functions of accounting,can also play to utility Management,namely the Activity-Based Costing Management(ABCM),found that ABC application research,limited to manufacturing,logistics and other fields,little research in services;Audit cost control research is more of a control path theory level,such as the lack of effective methods applied research,this paper studies make up for the deficiency of the current study.Secondly,this paper studies the concept and principle of ABC,to define the concept of the audit cost,discusses ABC is applied to the necessity and feasibility of certified public accountants.Again,based on the Z certified public accountants as a case,through understanding the Z certified public accountants industry status and industry environment,the current situation and problems of cost control,design the audit cost accounting system based on ABC,and illustrates the operation process of cost accounting method,the method of the audit cost information.Finally,by analyzing the different results of the calculation of two kinds of methods,concluded that the traditional indirect cost allocation standard,caused the large audit project,cost is overvalued;Small audit project,the cost be underestimated.Of cost information,through the use of homework cost method for homework,child work such as anatomy,layer by layer to find does not produce the value of the operation,optimize enterprise business processes,reduce enterprise resource cost,achieve the goal of cost control.Can also be based on ABC of accounting information,prepare the audit assignment budget,implementation of the beforehand control of audit assignments,matter controls,afterwards controls.In addition,you can through the ABC information aided audit pricing,and control the audit risk.