Research On The Optimization Of Integrated Audit Of A Certified Public Accountants

The occurrence of the Enron and WorldCom events has led regulators from all over the world to reconsider the assurance of the financial statement's disclosure of the authenticity and reliability of financial information disclosed by listed companies.Under the dual audit requirements of internal control and financial statements,integrated audit came into being.The integrated approach has improved the efficiency of double auditing and effectively reduced the cost of double auditing.It can be said that the era of integration has come.However,the audit guidelines of our country have not proposed the specific implementation plan and operation method of integrated audit,which has brought difficulties to the actual application and is not conducive to the actual work.Therefore,from the perspective of the accounting firm,it is of practical significance to explore and optimize the integration auditing process and quality control evaluation.Based on literature research and theoretical research on cost-benefit theory,system coordination theory,and control theory,this article describes the overall situation of A Certified Public Accountants,integrating the purposes of audit,the main body,implementation,and quality control evaluation.The Law analyzed the current situation of the integration audit of A Certified Public Accountants,and found that there existed problems such as the unreasonable and unclear purpose of the integrated audit,unreasonable subject selection,non-standard implementation process,and imperfect quality control evaluation.In response to these problems,this article starts from the actual situation of A Certified Public Accountants,and proposes feasible optimization plans in a targeted manner,including clear and reasonable integration of audit objectives,optimizing the integration of auditing entities,optimizing implementation programs,improving the quality control evaluation system,and setting A Certified Public Accountants integrated safeguard measures for auditing optimization plans to provide guidance for A Certified Public Accountants to better carry out integrated auditing business in the future,and also provided reference for other accounting firms to carry out integrated audit work.