Evaluation Of The CPA Audit Procedure Execution Of D Accounting Fir

Recent years have witnessed the ever-changing environment of China’s market economy,and accounting firms are of increasingly prominent importance.However,over the years,the punishment cases of CPA are numerous by the administrative department.The public have questioned the audit quality of CPA.The key to ensuring audit quality lies in that whether audit procedures are strictly in accordance with audit standards.Importantly,the execution power of CPA is an important link between audit standards and audit procedures,and also an important guarantee of audit quality.Therefore,it is necessary to construct an evaluation system for the execution ability of the CPA audit procedures.In this thesis,a case study was conducted by a D-accounting firm(hereinafter referred to as D firm)in Nanchang City,Jiangxi Province.Through questionnaire surveys and interviews,we understand the implementation of the audit procedures of the D accounting firm,including the establishment and soundness of the audit procedure implementation system,the follow-up education and training of the audit procedure execution,the assessment and evaluation of the audit procedure execution.Based on the existing literature and theory,combined with the actual situation of the D accounting firm,the CPA is preliminarily determined.The audit procedure execution evaluation index,and then through multiple rounds of expert interviews,the final CPA audit program execution evaluation system was established.The execution ability of CPA audit procedures is measured and evaluated mainly from the three levels,including execution skills,execution will and execution effectiveness.Sequential relationship analysis method is used to determine the weight of indicators,and then data is obtained through field research and questionnaires,and the grey fuzzy comprehensive evaluation method is used to evaluate,so as to verify the applicability of the evaluation system,and analyze the evaluation results to provide recommendations on improving the performance of D firm’s CPA audit procedures.The gray fuzzy comprehensive evaluation method is used to evaluate,verify the applicability of the evaluation system,and analyze the evaluation results to make suggestions for improving the implementation of the CPA audit procedure of the D Institute.The execution ability of the CPA audit procedure of D firm has partial defects.For instance,the ability to analyze and judge,fault screening ability and the ability to professional caution and suspicion remain to be improved;Compensation and Benefits,Promotions and Developments do not meet the needs of CPA;The number of hours of training does not reach the industry standards and the coverage of qualifications is narrow,in summary,we can conclude that the D firm urgently needs to improve the talent development system,remuneration and promotion mechanism and continuing education system.Therefore,it is suggested that D firm should,at the level of talent development system,business training should be strengthened,while big data technology should be used effectively,and internal communication mechanism should be improved.At the level of the remuneration and promotion mechanism,it’s required to design a fair and competitive pay system that provides diversified remuneration and specialty benefits,as well as a clear path to promotion and criteria for promotion.At the level of continuing education,training content should be organized scientifically;Using reasonable training methods;and a training record system should be developed.