Based On The COSO Framework Of A Certified Accountants Office Annual Audit Internal Control Optimization Research

Certified public accountants annual audit the internal control system as the basis of the annual report of the auditing reports issued by certified public accountants quality,deeply influenced accounting transaction can reduce the annual audit risk,on the premise of abide by the laws and regulations issued by the fair objective annual audit report,will affect the survival of the accounting firms and business development.In the CPA industry in our country,our country accounting firm is common annual audit of internal control is not perfect enough.How to optimize the annual audit internal control become an urgent need to solve the problem.Certified public accountants audit process can be roughly classified into annual report preparation,sign the annual audit business conditions,formulate annual audit plans,annual audit implementation,finishing work papers report,business complete archive six stages.A certified accountants office annual audit team combed annual audit related processes and lock the related internal control key points,the relevant control measures,but A public accounting firm annual audit the internal control is still exist many problems.The five elements of COSO framework,in-depth analysis of A public accounting firm annual audit and analysis the current situation of internal control the main elements affecting the annual audit internal control goal.Around the annual audit of internal control goal,the author suggested by building based on the COSO framework of internal control system of A certified accountants office annual audit,to ensure the overall improving the quality of annual audit,annual report to prevent audit risk,and implement the annual audit related strategies.Secondly,in view of the influence the annual audit of internal control goal elements puts forward the relevant Suggestions,in order to ensure that in A public accounting firm to form hierarchy,content the full annual audit of internal control system.A certified accountants office annual audit of internal control status quo may has the universality of the small and medium-sized accounting firms in our country,thus can also for other similar small and medium-sized accounting firm annual audit of internal control optimization to provide A reference.