Research On The Construction Of Audit Informatization Of M Accounting Firm

With the increasing frequency and complexity of business activities,traditional auditing methods have been unable to respond effectively to the risks associated with geometric progression.Whether the auditors can effectively process and analyze the data and translate it into effective audit evidence has become the key to the success of the audit work,which depends on the construction of audit information.Since the China Institute of Certified Public Accountants to implement the work of information technology industry,accounting firms have responded to the call,put a lot of money and human resources to strengthen their own information construction work.Some large accounting firms improve their operational efficiency by building "business management applications" and "internal management applications" frameworks to enhance core competencies.In this context of information technology,the operating efficiency is improved,whether the effective use of information technology,management is in place to become the focus of accounting firms.This paper first combs the domestic and foreign accounting firm audit information of the research literature,an overview of China’s accounting firm audit information construction content and the status quo.Secondly,this paper takes M as the research object,and investigates the main contents of M informatization construction.Then,combined with data envelopment analysis(DEA)technology to test M in the process of audit information construction efficiency.Finally,based on the research results and interviews,this paper points out the shortcomings in the construction of audit information,and puts forward relevant measures to promote the audit information construction of accounting firms.In this paper,we study the operational efficiency of M audit information construction.(1)The strategic plan of M has been at the forefront of the industry,but the actual efficiency of informatization is still in the middle level of the industry and does not fully play a role;(2)The technological change in the information construction has obvious positive effect on the efficiency of the operation,but there are some shortcomings in the technical efficiency.(3)The main reason for the low technical efficiency is that the technology and management in the pure technical efficiency are not in place,Did not keep up with the pace of information technology.Through the field investigation and interview,we found that the auditing of M is complete,covers a wide range,has a positive effect on internal management and business execution.It also finds that there are the following deficiencies in the implementation of M:(1)The audit data analysis system is not perfect.Data analysis is weak,financial audit competitiveness is not enough;(2)information and communication platform is not perfect.Mail system is difficult to meet the needs of different types of communication within the enterprise;(3)information technology talent shortage.Grasp the multidimensional knowledge of the shortage of complex talents,making the lack of information technology leader in the role,it is difficult to achieve the desired goal;(4)internal information promotion is not in place.Employees lack of knowledge for the lack of information led to the use of most of the software in the form,did not play a management role.Therefore,in view of the above shortcomings,this paper from the management and technical point of view,the M staff training,internal management and technological innovation put forward countermeasures and suggestions.The innovation of this article:(1)from the research content point of view,before the scholars of the audit information of the research mostly from the national audit position,focusing on the national audit institutions in the audit information work development status and future improvement direction,this article The study of auditing informationization of the subject of social audit-the construction of accounting firm,makes up for the lack of research on the audit information.(2)From the perspective of research,scholars’ suggestions on the work of auditing information construction are mostly from the theoretical point of view,and this paper combines the actual work of the firm,starting from the actual application,improving the data analysis system,establishing the internship information Management,improve the information and communication platform and strengthen the promotion of internal information and other aspects of optimization recommendations,in order to improve the M audit information construction to provide some reference information.