Design And Application Of Audit Process For The Departure Of Leading Cadres Of M Accounting Firm

With the continuous deepening and development of China's political and economic system reform,economic responsibility audit came into being.After years of active exploration and steady advancement,this system has played an important role in strengthening supervision and management of cadres,safeguarding financial and economic laws,promoting the building of a clean and honest government,and promoting administration according to law.The improvement and optimization of the economic responsibility audit process will better promote the economic responsibility audit work and effectively exert the "immune system" function of the economic responsibility audit in ensuring the healthy operation of the country's economy and society.And modern risk-oriented auditing can improve the leaving audit process,so that the outgoing audit work can play its due role.Modern risk-oriented auditing This new auditing model not only guides how to analyze the inherent risks of audited units,but also reduces the audit risk of CPAs,and assesses the risk of material misstatement of audits,and integrates the risk assessment process throughout the audit process.This audit mode,which combines audit procedures and audit risks,improves the auditing efficiency of CPAs and effectively checks fraud and misstatement of financial statements.However,this new auditing idea and auditing procedures have brought great challenges and difficulties to accounting firms and certified public accountants.The hardware conditions of accounting firms also need to be updated and supplemented.This requires not only technical support but also strong financial support.