The Research Of Cost Control Based On The Audit Model

Economic development has led to the development of audit model, and the model of development has led to the audit cost control development. Today's CPA audit cost has drawn increasing attention. The failure of a number of major cases also exist audit cost-effectiveness. The model development is the needs of audit quality and audit efficiency, of course the audit cost needs. In a sense, the pattern development is the development of techniques and methods to reduce the audit cost. So in different audit mode, the audit cost control, risk assessment role, cost control focus, the level of importance and the risk test and so on, need to continue to study. This paper studies CPA audit costs, first causes the cost issues of the audit activities, help us to clearly understand audit cost control in the process of model development, and on the basis analyzing the audit cost control link, focus, method in audit practice.This paper is divided into five parts to discuss the audit mode and audit costs control and related issues. Chapter one is introduction,which includes background,significance,present research situation at home and abroad,the research technique and the main research content.Chapter two describes the relevant conceptual framework and theoretical basis. The first launched the model development process, and the audit cost and control concepts to be addressed. Then analyze the relationship of audit costs and audit risk, audit fees, audit quality and audit independence. The dialectical materialism is the theoretical basis for development of the model, cost-effective theory, cybernetics, System address, strategic management theory is the base of audit cost control in different mode. Chapter three focuses on audit cost control issues on different mode. First, addressing cost control of the accounts audit and system audit model. Second, analysis the traditional and the modern model belong to the risk-based audit. Analysis risk assessment what is different from the institutional basis audit, risk assessment is important to the risk-based Auditing and is necessary to the modern risk-oriented audit. Then analysis both traditional and modern pattern, proposed that cost control is the control of audit risk to risk-oriented audit, including the control of risk of audited company, risk control of the independence, risk control of auditors operational capacity, and so on. Finally, an analysis of cost control for the new audit guidelines and make some proposal. Chapter IV is audit model choice and cost control issues. That the risk-oriented in our country is limited, our choice is a mixed audit mode. And we need to raising the quality of personnel, training, using of advanced technology, integrated audit resources, and other specific recommendations.Chapter five is concluded. First, it should to determine the characteristics of cost control and focus in the audit model features, audit procedures and audit methods. Second, audit control needs the efforts. CPA should actively participate in audit cost control, achieving full control; and monitor cost control from beginning to ending, achieving entire process control. Related department make some audit protection system. Auditors keep advanced technologies, and actively explore the audit cost control method. Three, the cost control process is actual audit risk control process. So should continue to study audit cost control of the risk guide audit model. The cost control is the integration of audit resources on a certain sense, so more concern should been gave to the integration of audit resources for reducing audit costs, improving audit efficiency, and enhancing audit quality.The innovation of the article lies in study costs control for four audit mode together, different to the previous that only analysis audit cost management or study the audit costs in single audit model; study the relation of audit risk and the audit cost, and study audit costs of the auditors; and study the audit cost control of the new audit guidelines.