A Case Study Of W Accounting Firm’s Audit Of XY State-owned Enterprise’s Assets And Capital Verification

Since comprehensively deepening the reform,the reform of state-owned enterprises and collective enterprises has been the focus of financial reform.In the process of reform,the audit of assets clearing and capital verification plays an important role in supervising the flow of state-owned assets and the reform and listing of collective enterprises.Although it is of great significance to the future development of Chinese enterprises,it is often unsatisfactory in practice,and there are some problems that can not be ignored.How to effectively promote the audit process of asset clearance and capital verification and improve the audit efficiency and quality are the key points we should pay attention to.This paper mainly uses the method of case study,combined with the actual situation of the audit of state-owned enterprises,in-depth analysis of the problems and causes in the audit process,and puts forward targeted suggestions and countermeasures.It can not only provide advice and suggestions in the audit of state-owned construction enterprises,but also provide corresponding help and support for the future audit.First of all,this paper reviews the relevant domestic literature,defines the relevant theoretical concepts such as asset clearance and asset verification audit,and then based on the basic situation of XY state-owned enterprises,analyzes and points out the focus of asset clearance and asset verification work and the necessity of asset clearance and asset verification work.And through the detailed description of XY state-owned enterprises to carry out the work of assets and capital verification and the whole process of assets and capital verification audit,this paper analyzes the existing problems and reasons in the process of assets and capital verification audit of W accounting firm.Finally,according to the analysis of the reasons combined with the relevant research theory,put forward the corresponding countermeasures and suggestions,in order to improve the audit quality and optimize the audit process.Through the research of this paper,we can see that there are some problems in the audit process of W accounting firm,such as neglecting the risk identification and evaluation of the audited unit,not having the relevant qualification conditions to undertake business,unreasonable arrangement of audit resources,unclear basis for preparing the audit report of inventory and fixed assets,insufficient identification of inventory and fixed assets loss,audit procedures The effectiveness of the implementation is insufficient,the audit report qualitycontrol review is not in place and so on.For XY state-owned construction enterprises,the key areas of inventory audit include not only the verification of various assets,but also the identification of inventory and fixed asset losses,the inventory of engineering projects,and the quality review of audit reports.At the same time,as a kind of special audit with high complexity,the audit personnel not only need to have high professional skills,but also need to have strong professional judgment ability and serious and rigorous working attitude.The main contribution of this paper is that it puts forward the focus areas of the audit,enriches the practical research of the audit,and on the basis of re combing and summarizing the relevant concepts of the audit,combined with the cases,discusses the effective strategies and methods that the CPA should adopt in the audit,in order to enrich the relevant theories and promote the audit at the same time The development of nuclear audit.