Research On Auditing Problems And Countermeasures Of Public Accountant Certified Public Accountants

The establishment of an auditing system for public accountants in the public sector is an urgent requirement for comprehensively deepening economic and social reforms,improving the national economic supervision system,promoting the modernization of the national governance system and governance capacity,and improving the transparency and credibility of the public sector.Under the current administrative system in China,the national public resource audit is dominated by government audits.However,due to the comprehensive factors such as the scope of supervision,the level of competence and the staffing of the staff,the audit scope and audit frequency of the government audit cannot meet the development needs of the public sector.The Third Plenary Session of the 18 th CPC Central Committee,the Fourth Plenary Session,and the National Financial Work Conference all proposed to intensify the innovation of social management mode and vigorously promote the government to purchase social organization services.The promulgation of these documents and policies marks the establishment and improvement of the auditing system for public accountants in China.The current pilot of the public sector CPA audit system in China has achieved some results,but it has also exposed some problems in the actual practice.Therefore,this paper hopes to help improve the audit system of public sector CPAs in China by finding and discovering the problems revealed in practice.First of all,based on the research of scholars at home and abroad,based on the full study of relevant theories,combined with the analysis of the practice of purchasing CPA audit services in the previous government of J province,the “JP Provincial Public Sector CPA Audit Status Questionnaire” was designed.Through the investigation of the implementation of the public sector CPA auditing system in J Province,the development of the public sector CPA auditing system in China was studied.According to the analysis of the results of the questionnaire,it is found that the public sector in J province has problems such as backward business practices and guidelines,fairness in business acquisition methods and billing standards,professional talent reserves cannot meet actual needs,and audit results are less open.Then,this paper adopts the case analysis method,taking XA hospital as an example,through field investigation,to understand the audit business content of XA hospital,analyze the existing problems,and put forward some universal countermeasures for these problems.The public sector financial report audit process requires special attention from CPAs and matters requiring effective guidance from relevant standards to help CPAs better complete the audit work.Then,in view of the existing problems of the auditing system of public accountants in China,this paper proposes to issue public sector auditing standards,standardize business entrusting methods and business charging standards,establish public sector CPA audit funding guarantee mechanism,and public sector audit as soon as possible.The report incorporates the recommendations of the government information disclosure regulations;from the public sector level,it proposes a sound audit result application mechanism and audit information disclosure mechanism,and strengthens the audit knowledge learning recommendations;at the level of CPA,it puts forward the application of clear guidelines and increases the training of professional talents.Suggestions.