Research On Audit Informatization Construction Of Z Accounting Firm

At present,the financial informatization of enterprises is basically universal.In the face of multiple increase of data,how auditors effectively process and analyze data has become the bottleneck for the continuous development of traditional audit methods.In order to achieve the informatization goal of the CPA industry during the "Fourteenth Five-Year Plan" period,it is an inevitable choice for accounting firms to accelerate the pace of audit informatization construction.This paper takes the audit informatization construction of Z accounting firm as an example,combines the actual situation of the firm with the theoretical research of informatization,analyzes the current situation of Z accounting firm’s informatization from the overall perspective based on the Nolan stage model and the total quality control theory,and then finds out the problems and puts forward improvement countermeasures.First of all,it collected and sorted out the research literature on the construction of audit informatization of accounting firms in the past five years at home and abroad,and introduced the relevant concepts of audit informatization,audit information system and so on.Secondly,based on the development status of Z accounting firm and the construction of audit informatization,including the application of Yonyou audit software and enterprise ERP management system,the following deficiencies were found in the specific implementation process of audit informatization of Z accounting firm:(1)The management system of the head office and the branch office lacked integrated construction and was relatively independent from the operating system,and the data could not be interconnected;(2)The audit management system has deficiencies in the quality control of the whole process of the project;(3)Low intelligence of audit software;(4)The data analysis system is not perfect,and the ability of data collection and analysis needs to be strengthened;(5)The information-based audit sharing center needs to be built.Then,it is analyzed that the reasons for the above problems are the lack of top-level design in the informatization construction of Institute Z,the lack of awareness of using information systems to strengthen audit quality control,the lag in the introduction of audit software,the cost-benefit principle to limit the informatization investment,and the unsound training mechanism for compound talents.Finally,combined with the overall planning of the industry informatization of the China Injection Association and relevant theories,the corresponding improvement suggestions are put forward: strengthen the construction of the integrated information system to realize the interconnection of data between systems;Use information technology to strengthen the quality control of the whole process;Upgrade the audit software and improve the functions of automatic generation of letters and working papers;Strengthen the ability of data collection and analysis;Gradually build an information-based audit sharing center,improve the soft power,strengthen the training of auditors’ information-based skills,and optimize the incentive mechanism.Informatization construction is a systematic and long-term process.Through the analysis of the informatization construction of Institute Z,this paper understands the problems that need to be solved in the application of informatization in the actual audit work,and provides theoretical help for China’s accounting firms to speed up the informatization construction and has certain reference value.China’s accounting firms should give full play to their subjective initiative,improve and improve their planning strategies,standardize processes,control risks,upgrade software and hardware,and increase personnel training,so as to improve audit efficiency and quality,and strive to move forward to an international institute.