Study On Optimization Of Certified Public Accountant Audit Model In The Context Of Covid-19 Prevention And Control

The outbreak of Covid-19 in 2019 had a serious impact on the lives of residents and businesses.It also made it difficult for Accounting networks and associations workers and businesses to carry out normal operations.In order to minimize the impact of the epidemic on the audit work,the CICPA issued several announcements after the outbreak demanding that the firm strictly abide by the epidemic prevention and control,and properly arrange the audit work in the seriously affected areas,we should carefully adjust the annual report audit plan,carry out the regular“Economic physical examination” according to law,and promote the state-owned enterprises audit with high quality.In addition,with the rapid development of information and Enterprise Digital Transformation,the business volume of the firm is increasing rapidly and the business difficulty is increasing day by day.Therefore,under the long-term situation of the epidemic prevention and control measures,how to innovate the Accounting networks and associations mode of audit work to ensure the quality and efficiency of audit has become an urgent issue that needs to be paid attention to.Combined with the environment of covid-19,this paper clarifies the research idea and basic frame,and introduces the basic concepts of auditing mode and remote auditing,based on risk-oriented audit theory,Synergy Theory and cost-benefit principle,based on the introduction of the current situation of the Certified Public Accountant industry under the COVID-19 pandemic,the Accounting networks and associations of Z,the changes in the Certified Public Accountant audit model and the operational characteristics of enterprises affected by the covid-19 pandemic,a Accounting networks and associations case study of Company A’s annual report audit project was conducted to identify technical,audit methodology and audit process problems in the current audit model in the context of epidemic prevention and control.Then,from the audit technology,Method and process point of view,make recommendations for improvement,during the development of information-based software,many parties participate in the process,standardize the inventory monitoring under the epidemic situation,promote the application of e-cert system,change from sampling audit to full sample audit,Single Audit to comprehensive audit,fully evaluate the information in the audit planning stage,fully excavate the data in the audit implementation stage,and fully monitor and control the effect in the final stage of audit.It is expected to provide some ideas for the innovation of Certified Public Accountant audit mode and the industry to overcome the difficulty in carrying out on-site audit,and to provide reference for the future development trend of Certified Public Accountant audit industry.