Research On The Impact Of The New Audit Reporting Standards On Accounting Firms And The Corresponding Measures

With the reform of international standards,in December 2016,the Chinese institute of certified public accountants issued 12 revised standards,the reform of the standards is revolutionary,which also reflects the new round of reform of audit report in China has officially opened the prelude.Due to the newly issued auditing standards,there are few related researches at home and abroad.This paper collects,sorts out and summarizes the current literatures related to the new audit report standards at home and abroad.On the basis of summarizing the existing literatures,the research focus is established,that is,to study the influence of the new audit report standards on accounting firms and propose countermeasures accordingly.Thesis text is divided into six parts,the first part of a brief introduction to selected topic did make to order,and the literature review,the second department of the article involves the theories briefly and the concept are defined,the third part analysis from different aspects of new audit guidelines of certified public accountants,the influence of the influence of the fourth part department for the further analysis and put forward the corresponding measures,promote accounting affairs better implement new standard,the fifth part of a public accounting firm selected as the research object to a concrete analysis,the sixth part is the brief summary.Concrete measures including certified public accountants should spend resources on training,to the understanding of the new audit standard for deep,certified public accountants when performing audit work should stand in the perspective of professional,to communicate effectively with the enterprise to strengthen the professional caution,information disclosure,improve the audit report to be personal disclosure,the newly added need to disclose the key audit matters to identify and describe,according to the enterprise actual and strengthening the construction of accounting firms,learn from each other.Hope that through the above analysis,sum up out the reform's influence on the implementation of the audit main body of the certified public accountants,and put forward according to the advice of the public accounting firm,on the basis of the new guidelines to audit report should have the effect of the reform,the standardized description,after all,the audit report has let more and more users lose faith in the report,credit requires to be rebuilt,confidence need to pick up,market needs more specification.