Study On Optimization Of Integrated Audit Process

After a large number of financial fraud cases occurred in the world,people have doubts about the audit function of the accounting firm.After that,it is found that good internal control can greatly reduce the occurrence of fraud.In 2012,the United States Congress enacted a new bill,which we call the AUX act.AUX Act provides for internal control also need to be audited in the financial report.In our country,in order to be able to keep up with the international capital market trend,at the same time,also for the development of China's capital market.Beginning in 2008,China also issued a series of regulations,including the basic norms of internal control,and internal control audit guidelines,China's internal control system has been established after the promulgation of these measures.The promulgation of these norms and guidelines can help enterprises to improve the management level,while strengthening the awareness of risk prevention.Although the audit of internal control audit and financial statements audit has its own different characteristics,it is the two different audit services.However,from the perspective of the audit process,there are many common,especially in the understanding of internal control and control testing.From a practical point of view,in 2007,the United States issued a new audit guidelines,known as the new standard fifth audit criteria,referred to as AS5,in this audit criteria,the first proposed the concept of integrated audit.According to the current our country listed company internal control audit,in 2014,as an example,a total of 2049 A-share listed companies released the report on internal control,which has take 2011 company internal control is the combination of audit and audit of financial statements,only 38 listed companies on internal control were independent audit.This suggests that in these years of audit development and integration of audit has become the mainstream mode of audit,but because of the lack of the research on the integration of audit,if operated in practice,if cost savings.How to reduce the cost and have become a CPA faced the very real problems.In the first chapter,the paper introduces the development background,the research status and the research methods and contents of this paper.Secondly,this paper introduces the basic concept of the integrated audit in the second chapter,including the related concepts of financial statements audit,intemal control audit related concepts,as well as the relevant concepts of the integration of audit.And through the introduction of the synergy effect theory and risk control theory,this paper provides a theoretical support for the optimization of the integration of the audit process.Again,in the third chapter,the author analyzes the current status of CPA in the application of integrated audit,and analyzesthe existing problems and the reasons for the formation of the status quo.In the fourth chapter,the author puts forward the solutions to the problems in the integration of the audit.In the fifth chapter,the paper puts forward the idea of using the case in practice.At last,the author summarizes the conclusions of this paper in the sixth chapter,and points out the deficiencies of the research on the integration of the audit process optimization,and the future research of the integration of the audit process.