A Research On Special Audit Outsourcing

Special audit is a kind of audit focused on the key project or specific issues.Compared with the general audit,its work is more detailed and professional.We can fully reveal the deep-seated problems through special audit,and provide practical suggestions for management decisions.On the one hand,most enterprises hope to establish an effective special auditing system to enhance the quality of special audits and promote their development;on the other hand,it is difficult for enterprises to rely on their own resources to establish a set of perfect special audit system.Therefore,the enterprises outsource the special auditing business to external auditing organizations such as accounting firms.Special audit outsourcing is a double-edged sword for enterprises.It helps enterprises optimize their allocation of resources and strengthen auditing quality control.However,it also induces a series of problems,such as business secrets leakage and opportunistic behavior.To make good use of this double-edged sword,the enterprise must make an objective outsourcing decision according to its own reality.At present,there are many discussions on internal audit outsourcing,but the research on special audit outsourcing is relatively scarce.How to carry out special audit outsourcing has not yet formed an adaptive management system,and the new situation has not been included in the existing audit norms.Therefore,standardizing the special audit outsourcing business has become an important and urgent task of promoting the widespread implementation of special audit outsourcing.Firstly,this paper defines the related concept of the special audit outsourcing,elaborates the necessity and feasibility from two aspects of micro and macro.Secondly,the operation framework of special audit outsourcing is constructed from the following six aspects: basic principles,operation objectives,outsourcing forms,potential risks,implementation process and effect evaluation.Then,taking A company's audit outsourcing of heating and cooling project as an example,and evaluates it from the aspects of quality benefit,economic benefit and technical benefit.Finally,the author summarizes the existing problems of special audit outsourcing from the perspectives of enterprises,accounting firms and society,and puts forward the following suggestions on how to carry out specialaudit outsourcing.At the enterprise level,enterprises should build a special audit outsourcing decision-making system to enhance quality control and reduce potential risks;at the accounting firm level,auditors should strengthen the communication with management authorities,enhance their sense of responsibility and professional ethics;at the social level,relevant departments and organizations should speed up the construction of regulations and supervision system of the special audit outsourcing.