A Study On The Auditing Compliance Of Certified Public Accountants

With the practice of approval system to the registration system to prepare for the transition,and more stringent regulatory requirements,there have been more and more cases in which the audit process of CPA is not compliant.At the same time,with the awareness of the rights of small and medium-sized shareholders awakening,they require the quality of the audit requirements to be improved,however,the corresponding reality is the financial fraud and non-compliant audit reports arose so much.The reasons behind such reality are the following factors:the implementation of the appointment system,and the situation that most of the domestic management layers are not the actually separated from the main shareholders,the professional ethics of certified public accountants need to be improved,the CPA's understanding and implementation of the audit standards are not sufficient,the lack of independence of quality control departments,and so on.In the face of various old and new problems,the research on the audit compliance of CPA has a strong practical significance.This paper takes Xintai Electric as an example,analyzes the audit compliance of certified public accountants through the principal agency theory,audit motivation theory to explain the reasons for the compliance requirements of the CPA audit,and analyze the annual audit report of 2011,2012,2013,2014 and the prospect us of Xintai Electric.On the basis of the above analysis,this paper analyzes and thinks about the audit compliance of certified public accountants in the case,and then finds out the problems of the CPA's audit compliance in the case,that is,Annual experience,the quality of the firm is not in place,the details of the test flow in the form of inadequate analysis procedures,control testing,internal control evaluation role is overestimated,the management of encroachment on assets,management overrun reaction is not sensitive and so on.Finally,on the basis of the experience of drawing lessons,some suggestions are put forward,such as changing the existing appointment system,strengthening the professional ethics construction of CPA,improving the quality supervision and control mechanism of accounting firm and reducing the trust degree of control test and internal control evaluation.