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Research On Audit Quality Control Of Cpa Under The Background Of "Internet +" Takes Xin Yongzhong And Audit Dengshares As An Example

Posted on:2022-02-11Degree:MasterType:Thesis
Country:ChinaCandidate:X GaoFull Text:PDF
GTID:2492306530976399Subject:Audit
Abstract/Summary:PDF Full Text Request
In the field of audit,whether audit quality control is proper or not has always been the focus of attention.Audit quality will not only affect the sustainable development of enterprises and accounting firms,but also closely related to the public.Therefore,audit quality control has always been in the audit field of "hot search" list,its attention with the vigorous development of the economic market,enduring.At present,with the progress of economic market,audit market as its "nepotism ",the speed of development is gradually accelerated,but the problem also followed.According to the large amount of information and the official disclosure information of the relevant audit supervision department,it can be seen that many accounting firms and audit practitioners are punished every year for their misconduct in the audit process.Therefore,how to effectively improve the audit quality control of CPA has always been the focus of audit researchers and audit practitioners.On the basis of consulting a large number of data,the author combs and summarizes the relevant documents and theories involved in the country,inside and outside,and combines with the upsurge of the current Internet development.According to the audit stage,the problems and causes of Xinyongzhong accounting firm in the process of audit quality control are analyzed in depth.Meanwhile,based on the background of the current internet development,the internet technology and the quality control of the whole audit process are integrated organically.The improvement and improvement direction of CPA audit quality control in China are put forward from the four stages of audit plan(P)stage,audit execution(D)stage,audit inspection(C)stage and audit processing(A)stage respectively.At the same time,to standardize the application of Internet technology in audit are also put forward.On the basis of consulting a large number of data,the author combs and summarizes the relevant documents and theories involved in the country,inside and outside,and combines with the upsurge of the current Internet development.According to the audit stage,the problems and causes of Xinyongzhong accounting firm in the process of audit quality control are analyzed in depth.Meanwhile,based on the background of the current internet development,the internet technology and the quality control of the whole audit process are integrated organically.The improvement and improvement direction of CPA audit quality control in China are put forward from the four stages of audit plan(P)stage,audit execution(D)stage,audit inspection(C)stage and audit processing(A)stage respectively.At the same time,to standardize the application of Internet technology in audit are also put forward.
Keywords/Search Tags:internet, certified public accountant(CPA), accounting firm, audit quality control
PDF Full Text Request
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