Study On The Problems And Improvement Of ABC Accounting Confirmation Of Audit Procedures

Confirmation is an important procedure to get the auditing evidence of the independent auditing,It is an effective method for auditors to obtain audit evidence directly from the third party outside the audit unit,so as to prove whether the relevant data of the audited entity is true and reliable.The whole process of correspondence is led by a certified public accountant,and the audited entity and the authorized unit cooperate.As an integral part of the audit procedures,the audit personnel need to guarantee the validity of the confirmation,in order to give full play to demonstrate the role of circularization.However,these years,the repeated audit failures are caused by improper confirmation by the American retail giants such as are familiar with the case,Yinguangxia and G waigaoqiao etc.,Not only exposed the audit staff in the implementation of the program when the confirmation operation is not standard phenomenon,but also reveals the existence of audit system,the audit process problems.Perfect confirmation is not only to guarantee the audit staff to obtain the necessary premise of sufficient and appropriate audit evidence,is also an important factor to ensure the implementation and completion of the audit work.Therefore,the audit confirmation procedures require continuous optimization and improvement,this is the standard audit personnel occupation behavior,inevitable requirement to guarantee the progress of the work,but also improve the objective requirements of the audit process of accounting firms.This paper first reviews the confirmation of audit procedures of domestic and foreign research trends and development status,then discusses the related theory of confirmation procedures,including the definition of confirmation,the decision-making of confirmation,and the important role in the confirmation of audit procedures,through the actual case introduces implementation steps confirmation,analysis of main problems existing in the actual execution confirmation audit procedures in the process of obtaining a nationwide ABC CPA audit staff audit program implementation status of circularization of the first-hand information through a questionnaire survey,analysis of the existing problems of confirmation procedures of the original due to multi angle.Finally,the specific objectives and principles of comprehensive consideration of confirmation of implementation,to find the actual work of the audited units and accounting firms,evidence-based units the three main problems,put forward corresponding recommendations for improvement,and put forward the idea of constructing "Internet plus confirmation" platform,especially the three party building sharing platform so,to a certain extent,provide guidance and help implement the confirmation procedure for the audit staff,in order to achieve standardized confirmation process,improve the confirmation in support of the effectiveness of the role of audit results.