Research On The Optimization Of Auditing Project Cost Management Of S Accounting Firm

Under the country's call to make domestic-funded accounting firms bigger and stronger,domestic firms have begun large-scale mergers in the past few years.Since then,the development of domestic accounting firms has gradually prospered.And there was a time when their revenues can even be compared with the international Big Four.However,with carefully analyze,it can be found that in order to keep the same income,domestic firms have to accumulate a large volume of businesses.The average return of audit project of the Big Four is much higher than domestic firms.Therefore,when it's impossible to increase the income of single audit project,effective audit project cost management becomes the key to improve the competitiveness of accounting firms.This article takes S firm for example,uses the four-dimensional model of project cost management to find the problem of audit project,analyze the reasons and work out an optimized management scheme,wishes to reach the goal of enhancing S firm's competitiveness by paying attention to the cost management.To reach the goal,a large amount of literature is needed to generate a basic idea of the definition of the audit project costs,as long as the main management methods.Reading teaching materials related to them,introducing the four-dimensional model of project cost management,which has been a comparatively mature method,into the audit project.Learning how to calculate the cost of risk and getting familiar with thesis used in the model to form the analyzing basis.Secondly,understand the background and current status of S Certified Public Accountants.Combine the current method that S firm use to manage the cost,find out the problems,analyze the reasons and find the key points.Finally,use the model to analyze.Audit project of S firm is divided into four periods: definition and decision period,design and planning period,implementation and control period,completion and delivery period.Sort out ideas,start from four aspects: full process integration,full factor integration,full risk integration and full team integration,to refine the cost management to audit project budget,accounting,control and supervision activities.Analyze in stages,sort out the management subject,object,control interval and responsibility collection of each stage,and form the final optimization plan for the auditing project cost management of S firm.This article breaks the previous mode and introduces a more mature construction project cost control method--the four-dimensional model of project cost management,into the audit project cost control.It quantifies the cost of risk into the audit project cost.Taking S firm as the example,a more comprehensive,scientific,and more cost-effective audit project management method that is conducive to the firm's long-term development has inspired domestic firms to grasp the opportunity in competition...