PricewaterhouseCoopers Conducted An Integrated Audit Study Of Tianjin Teda Co., Ltd

In view of the fact that present research of integration audit shall be limited to the feasibility and necessity of theoretical analysis and very few dabbled in case analysis research, this thesis analysis the effect it can achieve and the problems it can occur in the process of integrated audit through a lot of literature review and combining the Tianjin TEDA CO., LTD integrated audit case.Based on this, this thesis further analyzes the generation background, support theory and the consolidation scope of integrated audit on the basis of relevant theories of financial statement audit and internal control audit. According to the scope of design about the integration of audit in the risk assessment and control test specific analysis process of two key integration points, the author analyzes the implementation of the present situation of the integrated audit from 2011 to 2014 in our country and finally selected for two consecutive years by negative opinions issued by the internal control audit report Tianjin TEDA CO., LTD. as a concrete analysis of the object.Combination of PWC to implement integrated audit process and the choice of the integration of audit mode, she thus analyzes the internal control auditing reports issued by PWC to TEDA CO., LTD negative opinions and the basis of standard financial audit report. At the same time to solve the problems existing in the implementation of integrated audit PWC, put forward a series of Suggestions for improvement, enterprise has universal applicability of the similar case.This thesis aimed at providing reference for practice of integrated audit. The author draws the following conclusion through the analysis of the specific case of Tianjin TEDA CO., LTD.: first of all, the integrated audit is beneficial for enterprises to perfect its internal control, has important significance for the changing of enterprise's management concept and the perfection of internal control. Second, the auditing profession should pay attention to improve internal quality control system, to ensure the quality of practice. Last, the relevant departments should be on the foundation of the enterprise internal control audit guide advisory issued by higher guidance and implementation guidelines. Only by effort from every side, the integrated audit can be developed rapidly and completely while promotingcomprehensive upgrade of audit services.