CPA Audit Based On Accounting Informaiton

In the modern field of accounting, information processing technology can be seen everywhere.Accounting data processing has been changed from original manual to accounting informationsystem. The fast development based on Accounting information has brought enormous benefits toenterprises, greatly improving the speed and accuracy of Accounting information processing. But italso has brought new changes to the audit of CPA and new impact to the current CPA auditmethod. In particular, under the popularization application of enterprise accounting information,CPA audit will face more new problems and challenges. Therefore, how to perfect the current CPAaudit process to deal with the accounting information popularization is very necessary.When the enterprises begin to use accounting system information, CPA auditing process andthe traditional auditing process will exist obvious differences. At the same time, the business qualityof the CPA audit personnel will be put forward higher requirements than before. Audit staff are notonly to learn the traditional audit means, but also to test all the procedures of accountinginformation system in order to verify the information system security and reliability. The internalcontrol of the audited entity should be a audit key links. Auditors should design reasonablecompliance testing to this links. This article mainly uses the theory with practice research methodsand focuses on Accounting Information under the CPA audit process. At the same time to M serviceaudit project as an example, this article changes audit process into practice. Through showingspecific working papers, this article make the CPA audit based on Accounting Information moreclear.