| With the continuous development of the economy,the establishment of corporate internal control has become one of the most popular research topics in the economic and management fields both at home and abroad.In order to strengthen and promote the establishment of internal control in China's enterprises,and improve the operational and management capabilities of Chinese companies and their ability to respond to risks,five ministries and commissions such as the Ministry of Finance of the People's Republic of China formulated the “Basic Norms for Internal Control of Enterprises” in 2008,marking the imminent internal control audit in China.business.Based on the predecessors' research crystallization,the author discusses the necessity and feasibility of integrating auditing,and optimizes the integration audit process in practice:First of all,through the objectives and processes of the two audits,the necessity and feasibility of integrating the internal control auditing and the financial auditing are briefly described.It is concluded that the integrated auditing can improve the auditing efficiency and effectiveness,reduce the auditing costs of the firm,and improve the Guarantee the quality of the audit,integrate the two to become the best choice for the accounting firm and the audited unit;Secondly,through the comparison of the financial statements and the internal control audit process,the two types of audit integration points and differences are analyzed.Through the integration of the audit process,the static report audit and the dynamic financial report internal control audit are combined to achieve the ultimate improvement.The reliability of financial reports;Finally,taking the M company's integrated audit process as an example,the basic situation of M company is briefly introduced,and M company's integrated audit combines data and charts to illustrate the advantages of integrating audit,which is conducive to the CPA to carry out integrated audit work later. |
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