A Case Study On The Asset Inventory Audit Carried Out By H Accounting Firm On C University

In recent years,the pace of the construction of state-owned assets management system in China has been accelerating,but it still needs to be explored to establish a scientific state-owned assets management system suitable for China’s national conditions.As a university that undertakes the strategic goal of rejuvenating the country through science and education,its asset inventory has been paid more attention by the state.On the one hand,it is the premise of the healthy development of colleges and universities to do the asset management work well.On the other hand,the state should set up a scientific state-owned asset management system.In the scope of this carried out since 2016,the national asset inventory work,positive response in colleges and universities,to conduct a comprehensive asset inventory work,and according to the policy requirements,entrust certified public accountants to asset inventory audit,by 2019,the Ministry of Finance and the Ministry of Education has been completed to verify the recognition of the asset inventory work,the asset inventory work has entered the final stages of rectification.However,and in 2016 the implementation of the asset inventory audit of certified public accountants,the lack of relevant audit experience for reference,in a subsequent year colleges and universities into the asset inventory follow-up verification and improvement stage,certified public accountants audit quality problems found,these problems hindered the university for asset inventory work for subsequent rectification.Based on the above background,this paper takes the asset inventory audit of C university by H accounting firm as the research object,deeply analyzes the problems existing in the audit process,and puts forward corresponding countermeasures and Suggestions.This article first overview of the asset inventory situation C inventory at understanding C college assets under the premise of basic situation,carding H certified public accountants audit process,analyze the audit papers,in the understanding of H certified public accountants related internal control system,combined with the C university in the subsequent on asset inventory problems found during the rectification work,for further analysis,the process of H certified public accountants audit found that H exist the following problems in the process of certified public accountants audit;audit personnel configuration is not reasonable;The filling of audit papers is not standard;Audit review is a mere formality;The audit power rectification is weak and other problems.After analyzing the audit manuscript and relevant internal systems of H accounting firm,it is found that there are mainly the following reasons for these problems: insufficient audit human resources;The qualityevaluation system of audit manuscript is not mature;The implementation of audit review system is not in place;Lack of coordination mechanism between universities and accounting firms.In view of the problems existing in the audit of university assets inventory,this paper puts forward countermeasures and Suggestions for improvement from the following aspects,hoping to serve as a reference in the audit practice.First,strengthen the construction of audit human resources,clarify the responsibilities of auditors before the implementation of audit,improve the professional quality of auditors,and optimize the secondment process of auditors;The second is to further improve the quality evaluation system of audit manuscript,apply the relevant policy guiding ideology into practice,and establish the quality evaluation system of university assets inventory and audit.Third,strengthen the implementation of the audit review system to ensure the audit review work is effective and efficient;The fourth is to establish a coordination mechanism between universities and accounting firms to ensure that accounting firms can effectively help universities in asset inventory.