| With the rapid development of economics and business,current market has given a growing requirement about auditing and a border scope for applied technology about auditing.Auditing analyzing process has gained increasingly attention for its high efficiency and sound effects.The definition of analyzing process,means analyzing important rates and trends from auditing area,and examine abnormal data in the process of auditing.Along the complete process of auditing,auditing,audits will extensively use analyzing process.According to domestic and international auditing standard and standard of chartered public accountant,analyzing process is an inevitable and really efficient path of getting auditing evidence.It's been a global tend to examine the meaning an application of auditing analyzing process.Along with this research pushing forward,its background and current meaning,as well as the importance and the expected end of tis research.According to the reference papers of this research,the fundament of this paper was built by studying the evolution and meaning of analyzing process,summarizing the auditing process in risk evaluation,substance process,and all the steps in checking 10 K and 10 Q of different firms;together with enhancing the current theories and summarizing potential limits.By analyzing the case happened in Zixin Medicine Company,different financial frauds were summarized in this research,and the important effect of analyzing process is discussed afterwards.By analyzing the financial charts of this company,further examine has shown its effect in dealing with abnormal data and improving the quality if auditing financial charts.Lastly,some hints were summarized from the real case.More attention should be paid to improving the efficiency and quality during analyzing process.At the same time,some advise to domestic chartered pubic accountant were given afterwards,together with some expectation towards the future of the development of auditing analyzing process in China. |
PDF Full Text Request