The Research On The Implementation And Application Of The Accounting Firm's Analytical Procedure

In recent years,with the rapid development of the industry of accounting firms,the audit gains more and more attention.And the quality of the audit report will arouse extensive attention in the society.Especially in recent years with frequent cases of audit failure,the level of audit quality and audit procedures we should get to the bottom to study.Especially the concept of modern risk-based audit model became more and more famous,so analysis procedure is particularly important.Then this article is to study the audit quality based on Chinese accounting firm's analysis procedures.This paper is a case study.Under the experience involved in Wuhan,an accounting firm's 2015 annual audit work,the author chose one business of the annual audit.Record the use of analytical procedures in the process of the accounting firm's audit activities in the various stages of the audit and study its impact on audit quality.This paper is divided into five parts: The first part,introduction.Firstly,the current research background and significance of topics,the purpose to achieve;then,the status of research and papers related to the domestic and foreign literature review.The second part is the theoretical basis.Divided into two aspects,one,brief concept on analysis program,characteristics and development process,and the analytical procedures used in various stages of the audit;on the other hand,the connotation brief audit quality and impact factors.The third part is case studies.Analysis of the firm in the implementation phase of the audit procedures analytical procedures including the use of methods and other characteristics and how they affect the quality of the audit of the actual cases.The fourth part is suggestions and countermeasures.According to integrate theory with practice,the analysis of the implementation of the program procedures in various stages of the audit;and how to come up with strategies to improve audit quality.The fifth part is conclusion.We summarize this article,and find the innovation and shortcomings of this article.