Research On The Auditing Problems Of Certified Public Accountants About Term-end Accountability Audit

Since 1985,when the factory director(manager)left office,the term-end accountability audit has gone through more than 30 years of development.At present,our country pays more attention to the audit work,and there is something worth studying in both theory and practice of term-end accountability audit.In today's "every departure must be audited",term-end accountability audit has become an important part of the business of the accounting firm——an independent third-party audit institution.Although the accounting firm has its own advantages in auditing professionalism,due to the broad content of term-end accountability auditing,insufficient competence of relevant auditors,lack of innovation in auditing methods,and lack of scientific and unified auditing evaluation,the auditors of the accounting firm have some problems in the process of undertaking the term-end accountability auditing of stateowned enterprises such as inadequate auditing preparation,untargeted audit method,inappropriate auditing procedures,incomplete auditing evaluation,etc.This thesis uses the methods of literature research and case analysis,first introduces the concept of the term-end accountability audit of state-owned enterprises,sorts out the basic auditing theories such as the fiduciary responsibility theory,the power balance theory and the signal transmission theory,then elaborates the concrete cases of the term-end accountability audit of Company A carried out by the auditors of accounting firm a,next analyzes the places that the auditors of accounting firm a did not reach the designated position in the process of the term-end accountability audit of Company A according to the cases,and discusses the causes of these problems,finally puts forward the perfect suggestions for the problems existing in the term-end accountability audit of the auditors of accounting firm.This can not only make up for the current shortage of theoretical research on term-end accountability audit in our country,contribute to the perfection of theoretical system and system construction of term-end accountability audit in our country,but also provide reference for accounting firms to undertake term-end accountability audit in the future.