Study On The Control Of Audit Cost For TZ Certified Public Accountants

With the development of China’s economy,Service income in the proportion of social total revenue is higher and higher,the modern consulting service industry——The accounting firm is also developing more and more quickly. The accounting firms is different from general enterprisesbelongs to the asset-light enterprise,its cost control usual is not valued,However, under the current situation of the accounting and auditing profession competition intensifying, the firm number increasing and the income growth is so slowly,if could control the cost reasonably and allocate the human resources scientifically that will become an important farmar of firm competitiveness. this artical in view of accounting firm the main business-controlation of the audit costs,has carried on the preliminary exploration of theory and practice.This artical first chapter is introduction, elaborates the background research of the accounting firm audit cost theory and its theoretical and practical significance. Points out that the cost management should not only be attention by enterprises, similar to the accounting firm of this kind of service industry also need to cost control and management. At the same time, the paper analyzes the past literature on audit cost control and research data in domestic and abroad, But, by the foreign scholars on the research of the value chain theory, broaden our thinking about the study of the accounting firm audit cost control.The second chapter of this paper is a theoretical analysis of the related concepts. First, clear the concept of audit cost and audit cost control. Meanwhile remind that the audit cost control itself is a kind of cost. Secondly, analyzed the influence factors of audit cost, especially the relationship between audit cost and audit fees, the audit cost is the key to influence the audit fee. Finally, this artical analyzes the value chain and value chain theory principle of budget, and studied the operability about the value chain theory is applied to of the auditing cost control. In this way, the fuzzy abstract audit cost can be embodied, so as to achieve the goal of control.The third chapter of this article is about the introduce of the practice firm that Baker Tilly international accounting firm,and the analysis of the whole accounting firms industry. Through this part research, we know Baker Tilly international accounting firm’s position in the industry, in the following paragraphs will use it as the actual case to study is have a certain representation. By the author in the firm’s practical work experience, analysis its audit cost control mode in the audit process and summarize the effect of, found that the cost control mode is still so sketchy and belong to the short-term behavior and very difficult to operate, it is difficult to achieve the goal of cost of scientific management and improve benefit.The fourth chapters in this paper,as Baker Tilly international accounting firm-Tianjin branch for example.The author using the value chain of budget principle of the mentioned above, to control the cost on auditing business in actual work experience.finally compare the control results of the cost with the same business last year’s cost, found that based on value chain budget cost control effect is remarkable, has the practical significance. Finally analysis that some characteristics and matters needing attention when using the method of the value chain budget and provide support for the next business cost control.Finally, The full text is summarized in this paper, the final conclusion part,points out the merit and shortcoming of the article, and it is full of confidence in the study prospect.