| Recently,under the trend of economic globalization,China’s economy has achieved leapforward development.Many enterprises have developed from small-scale operations to groupbased operations.Due to the expansion of business scale and diversification of business,auditors need to invest more time and energy in auditing the financial status of the company to ensure the quality of the audit,which will inevitably lead to an increase in audit costs.However,the audit market has not yet undergone market segmentation.The phenomenon of low-price competition has occurred from time to time.The audit effectiveness has declined.How to balance audit results and efficiency becomes a problem needs to be solved.The analytical procedure is gradually used as an important auditing tool by auditors.It needs CPA evaluates financial information by studying the relationship between different financial data and non-financial data.This paper attempts to study the practical application of the analytical procedure in riskoriented auditing with D company as an example.Firstly,it introduces the definition and feature of analysis procedures,and explains the analysis methods commonly used in the actual auditing process.Then,this paper discusses the application of the analytical procedure in the audit process.In the risk-oriented audit,the analytical procedures are studied in the three stages.On this basis,it is found that the analytical procedure still has some shortcomings in the actual audit application,and the utility has not been fully utilized.There are three main problems: the application of the analytical procedure requires the expected relationship between the information.Secondly,the high quality requirements for the executives.The last one,data is hard to collect.Finally,this paper puts forward some suggestions to improve the application effect and efficiency of the analytical procedure in the audit process,such as the theoretical research,personnel quality improvement and so on. |
PDF Full Text Request