Research On Integrated Auditing Model Of UFIDA CPAS Software

With the occurrence of a series of international financial fraud events,especially the exposure of Enron,WorldCom and other companies,the relevant government regulators have speeded up the supervision legislation on internal control.In order to improve the efficiency and effectiveness of audit,AS5 put forward the concept of "integrated audit" for the first time in 2007 issued by PCAOB.In 2010,China's Ministry of finance,audit office and other five ministries jointly issued "enterprise internal control audit guidelines",in the documents specified in the accounting firms can implement the integration of audit,but does not specify when the audit firm how to implement the integration of audit.This paper based on the actual situation,in the relevant theoretical basis for further research on the integration of audit,the necessity and feasibility of implementing integrated audit carried out a detailed analysis,that the implementation of the integration of audit is to represent the general trend;UFIDA CPAS software integration in the existing audit application problems,the application status of UFIDA CPAS software are introduced.At present,the CPAS software in the integrated audit application operation interface can not reflect the integration of existing audit mode,the lack of specific integrated audit process optimization guidance,the lack of corresponding manuscript template,there is no corresponding integrated audit related audit knowledge base,backward technology,on-line operation leads to inefficiencies and other issues;and the analysis of the causes of these the problem is no industry standard,the lack of relevant personnel,in the initial stage,and then thought of not enough attention;At present the software integration audit mode of existing problems and put forward the corresponding improvement scheme,including the CPAS operation interface should reflect the integration of audit ideas,develop the integration process,to develop the integration of audit related audit papers template,perfect integration of audit knowledge base,constructing risk oriented audit model,the use of mobile cloud to increase the intensity of the terminal;and the integration of audit mode is put forward the safeguard measures for improvement of UFIDA CPAS software,make the integration of audit industry standards,strengthen training,integration of audit personnel to establish the integration of audit case data sharing platform,strengthen the integration of audit propaganda guide,build mature cloud technology platform,for the development of all kinds of firms of APP can promote the integration of audit in our country.The main contribution of this paper has three points: first,Chinese scholars have less research on integrated audit,lack of theoretical and practical research.Therefore,this paper combined with the actual operation of UFIDA CPAS software to study the integration of audit,has some advanced topics in the design;second,research on the integration of audit audit information in this paper,to supplement and improve our existing integrated audit theory frame,promote the development of information technology integration in China audit;third.This paper analyzes the problems of application integration audit in the software,there is conducive to the practical operation,for software companies to provide advice on the development of audit software products,has a certain significance.