Executive Force Of Audit Procedure In Accounting Firms

With the development of economy,the trend of market oriented,knowledge based,information based and globalization are becoming more and more obvious.The competition environment of enterprises is becoming more complicated.Investors and supervision departments required higher quality of authenticity of financial statements because of the raising financing needs.But the fact got the opposite of what we want.Audit scandals occur frequently.The government departments and the public deeply worried about the reality of accounting information of listed companies.They also put forward an unprecedented challenge to the audit quality of certified public accountants.After summarizing the existing research literatures,we find that in addition to the size of the firm,brand reputation,independence,industry expertise,time and the quality of the audit staff,whether the audit procedure is executed effectively and completely is also an important key point to the audit quality.The existing systems and evaluation methods just focus on overall governance,as well as the situation of illegal punishments.On the contrary,weather the audit procedures can be executed in place,and how is the executive force often ignore by people.Therefore,this paper summarizes some exposed executive problems of audit procedures during the audit process.And I put forward a set of evaluation index for the executive force of the audit procedures.We take X accounting firm as an example,use case analysis method,and find out the existing problems through grading and evaluate its executive force of audit procedures.And then promote some advises to the entire audit industry.This paper is composed of six parts.The first part is introduction part.We introduce from the background and the importance of audit procedures.By summarizing the research literatures written by scholars at home and abroad,we grasp the current situation of researches.The second part mainly expounds the related concepts,including the definition of audit procedures,its importance to the audit quality,as well as the main contents of several stages.In addition,the related concepts and influence factors is also discussed in the execution,and execution for reference,combined with the relevant contents of audit procedures,combined with the relevant contents of the audit process,the influence factors of audit procedures executive force is summarized,which paves the way for the establishment of index system.In the third part,the paper makes an investigation on the implementation of the audit procedure in the current office industry,and exposes the weak links,so as to explain the necessity of improving the executive ability of the audit program.On the basis of the research of the first two parts,the fourth part puts forward an index system to measure the execution power of the audit program,and the weight of the index system is distributed through the questionnaire survey method and the analytic hierarchy process.In the fifth part,the index system is used to evaluate the X accounting firm,which reflects the execution of the index system,and analyzes the problems exposed.The sixth part puts forward some suggestions for the improvement of the executive force of the audit procedures,and hopes to provide help to improve the audit quality.