Research On The Mechanism And Countermeasures Of Accounting Firms Undertaking National Audit Business

Under the requirements of the concept of full audit coverage,audit institutions need to carry out in-depth,focused,step-by-step and effective audit coverage of state-owned assets,state-owned resources,public funds and the performance of economic responsibilities of leading cadres.At present,because of the limitation of audit resources,the problem of supply and demand between the insufficient audit power and the increasing national audit business volume has arisen.In order to effectively solve this intractable problem,national audit institutions can choose to purchase audit services from accounting firms,that is,to relieve the pressure of government audit by integrating social audit resources,so as to implement the concept of full coverage of audit.This dissertation adopts the methods of document analysis,case analysis,field interview and questionnaire to research the mechanism and countermeasures of accounting firms in our country undertaking the state audit business.The research path includes: firstly,the existing literature and the current institutional background are analyzed and sorted out;Secondly,this paper studies the contents,requirements,principles and ways of undertaking state audit by accounting firms,and puts forward the mechanism and guarantee conditions of undertaking state audit business by accounting firms and analyzes them;Thirdly,the paper analyzes the specific national audit business case undertaken by ABC accounting firm as a reference,and combines the opinions and suggestions of practical experts of ABC accounting firm to find out the possible defects in the current national audit business mechanism undertaken by accounting firm;Finally,the paper issues questionnaires about the mechanism and countermeasures of the firm undertaking the state audit business,in order to obtain professional opinions and propose corresponding countermeasures to solve the specific problems of the accounting firm undertaking the state audit.This dissertation puts forward the following points for the accounting firm to undertake the national audit business: strengthen the management of bidding;Improve legal and regulatory safeguards;Strengthen internal personnel training;Improve performance management and other specific improvement suggestions and countermeasures to improve the mechanism of accounting firms to undertake national audit business.The theoretical significance of this dissertation is as follows: It puts forward research ideas for the construction of the mechanism for accounting firms to undertake national audit business;Enrich the national audit undertaking theory of accounting firms;Enrich the theory of national audit outsourcing;Provide accounting firms to undertake the state audit business to provide a new mechanism to improve ideas;Improve the theoretical system of the concept of full coverage of audit.The practical value of this dissertation is as follows: to guide accounting firms to undertake the process of national audit business;Improve the enthusiasm of accounting firms to undertake state audit services;Improving the service quality of accounting firms undertaking state audit business;It is helpful to realize the goal of full coverage of our audit.