Analysis Of Auditing Focus Of Central Enterprises Based On The Jiuqi Reporting System

At present,the national audit has accumulated relatively rich experience in the audit of enterprises.In the audit of central enterprises conducted by audit institutions,auditors gradually formed a method of analyzing the audit focus of a central enterprise based on the Jiuqi reporting system.Under the environment of enterprise informatization and auditing informatization,we explored how auditors use the Jiuqi reporting system to analyze the auditing focus of the central enterprises.This has high practical significance for innovative auditing techniques,improving the efficiency of audit work,reducing the basic workload of auditors and advancing the practical application of computer auditing.At the same time,it is conducive to promoting national audit to better play the audit function and allow the audit experience to be extended and developed.This article is based on the practice of central government audits carried out by China's national auditing agencies,and combing the process of analyzing key audits using the Jiuqi reporting system and closely revolves around "the way the national auditing agency analyzes the auditing focus of the central enterprises based on the Jiuqi reporting system " this center proposition begins research.This paper combines the actual needs of the current central enterprises audit,based on the central enterprises' Jiuqi reporting data and the characteristics of the auditing department's major violations of laws and regulations,builds a central enterprise audit key analysis framework.Through in-depth analysis and excavation of basic information,accounting information,major decision-making issues and other data of the Group and its subordinate enterprises,it is able to identify abnormal data in the enterprise audit and determine the initial regulatory compliance.This article focuses on the thinking of the central enterprise audit focused analysis,and from the three aspects of the overall operation of central enterprises,the differences in the reporting structure of central enterprises,and auditing of important issues of the central enterprises,introduces in detail the technical methods of auditors using Jiuji's reporting system to analyze the audit focus of central enterprises from different angles.In the case analysis section,taking a representative central enterprises,X enterprises,as an example,the specific process is presented through auditing cases.It explains how the auditors analyze the focus of the central enterprise audit based on the Jiuqi reporting system and verify the effectiveness of the application,proves the feasibility and efficiency of the method discussed in this paper.