| The CPA profession in China has grown rapidly,with more than 9,800 accounting firms nationwide by the end of 2020,and competition is becoming increasingly fierce.Traditional audit operations have been unable to efficiently deal with the huge data risks brought by the multipland complexity of business.Whether the auditor can effectively analyze and process the data when collecting the audit evidence directly affects the success or failure of the audit,and how the degree of informatization of the firm will directly affect the solution of this problem.Currently,all accounting firms are actively responding to the industry’s information technology construction plan and have launched different levels of information technology construction work.In this context,what achievements and deficiencies of the information construction of Chinese accounting firms,what technologies and experience are worth learning from deserve the attention of industry associations and various firms.In this paper,we use the SWOT method to analyse the feasibility of information technology construction in Chinese accounting firms,the strategic planning of information technology construction,the choice of construction mode and the current situation of its implementation,taking the more mature accounting firms in China as a research case.The study also explores the reference value of their construction effectiveness,as well as the reference experience of problems and corresponding solutions in the construction process.At the same time,the paper also proposes countermeasures and suggestions from the perspectives of top-level design,construction model selection,information audit changes and talent introduction and training to improve the information construction work of accounting firms in China.It is hoped that the research in this paper will explore the implementation paths suitable for the informatisation of large accounting firms and provide some reference points for small and medium-sized firms,with a view to improving the preliminary planning and design of the informatisation construction of accounting firms and the subsequent implementation improvement. |
