Construction Of Business-driven Audit Archive Management Model In Accounting Firms

Only when archives play a role in the construction of various national undertakings will the significance of archives and the value of archives be fully and fully reflected.Audit archives are the original records formed in the audit business work,the carrier of audit information,and the important basis for assessing the quality of audit work.It can be seen that audit files play an important role in audit work.With the rapid development of audit informatization,electronic archives should also be valued under the "dual-set" system of archive management,and a new archive management model should be constructed.Innovative archive management methods are an irresistible trend.This article explores the process of constructing a business-driven audit archive management model.The author believes that many problems have arisen in auditing in recent years,mainly due to loopholes in management and flaws in the system.If the scientific and rationalization of archives management can be used to limit and make up for the omissions in the audit work,the significance will be trivial.This paper intends to use a combination of theoretical elaboration and actual investigations to specifically investigate and analyze the related issues of audit file management in Chinese accounting firms,and to build an audit file management model based on problems in actual business.Most previous researches focused on the management of audit archives formed at the national audit level,while this article focuses on the management of audit archives by accounting firms at the social audit level.In addition,the study of this subject relies on the related theories of archival science and auditing,and it provides a more comprehensive analysis of audit archive management,which helps to enrich the professional archives management theory system including audit archives and play the role of audit archives in the audit business.Investigate the current status of audit file management work of accounting firms,dig out the issues and reasons that audit firms need to focus on in the auditing business,and propose a new audit file management model that can support the auditing business,which will help China's CPA industry information The continuous advancement and further development of chemical work.