Research On The Application Of Analytical Procedure In RC Accounting Firm

Accompanied by the rapid development of the economy,the scale of enterprises organization keeps expanding and the business is getting more and more complex.The challenges and risks faced by auditors in the audit business keep increasing,which brings about the changes of audit objectives and audit modes.In the modern risk-oriented auditing mode,reducing the audit risk has become the main audit objective.Under this background,the analysis procedure has gradually taken shape and become more and more important,which has become an audit method throughout the whole audit process.On the one hand,the proper application of analytical procedures can help auditors analyze the situation of the auditees from a multidimensional perspective;on the other hand,it can make detailed tests more targeted,so as to make full use of audit resources and improve audit efficiency.However,in the actual work process of auditors,there are still many shortcomings in the application of the analysis program,so that the analysis program does not show its due effect.Based on the above background,this article selects the RC certified public accountants as the research object,with its XS company's annual financial statements audit,for example,from the perspective of certified public accountants,discusses the analysis of the status of the application program RC certified public accountants,analyzes its existing problems,from the status and explore the profound reasons behind the problem,and corresponding solution is put forward.Research results and solutions are no longer limited to the theoretical level,more practical significance,but also can help other accounting firms better application of analytical procedures.This paper is generally divided into six parts.The first part introduces the research background and significance of the topic,and determines the research method and content of this paper by combing and summarizing the relevant literature at home and abroad.The second part analysis process of the relevant concepts and theoretical basis for a specific elaboration.The third part describes the application status of the analysis program of RC accounting firm through the example of auditing XS company.The fourth part analysis program in each stage of the audit based on theactual application situation,put forward the problems existing in the application process analysis program,and analyzes the cause of the problem,one is the review system to carry out the project quality control does not reach the designated position,the other is to ignore the importance of non-financial information and there is substantial analysis program to convince strength is limited,the fourth is too dependent on audit experience audit risk assessment.The fifth part is combined with the problems and reasons,in the future the RC certified public accountants audit work puts forward some suggestions: including strictly implement project quality control check system,attach importance to the role of non-financial information in analysis program,the analysis program used to combine with other audit procedures,improve the objectivity of auditors assess audit risks.The sixth part is the conclusion,which summarizes the research conclusion of this paper,and points out the shortcomings in the research and the prospect of the future.