H Accounting Firm Audit Informatization Construction

With the rapid development of modern information technology,the enterprise management and production methods have changed,involving finance,education,industry and various industries and fields.At present,the enterprise financial informationization has been popularized basically,and the traditional audit mode based on audit can not meet the requirements of big data era.In this paper,the theory of information technology and the actual situation of accounting firms,taking H accounting firms as an example,analysis of H accounting firms audit information technology and audit work.First of all,this paper sorts out the domestic and foreign literatures on audit informationization in the past five years,and classifies the literatures according to the main body of audit informationization.Secondly,it introduces the basic situation of H accounting firm audit information construction,including the use of enterprise ERP management system and New Era software.Then,the problems and reasons existing in the informatization construction process of H Accounting Firm are analyzed,and the following problems are found:(1)The informatization construction of H Accounting Firm lacks top-level design;(2)The quality management in the information system is not strict;(3)The audit knowledge management is not perfect,and does not have such functions as audit case base,audit method base and audit working paper base for subdivided industries;(4)The audit operation software is of low automation,and cannot automatically generate letters of confirmation and audit working paper;and(5)The data analysis system is not available,based on which,the reasons are analyzed from the aspects of informatization management concept and audit informatization talents.Finally,based on the Nolan stage model and risk-oriented audit as the theoretical basis,corresponding improvement suggestions are put forward:(1)Strengthen the information-based top-level design;(2)Carry out whole-process management of audit quality under the risk-oriented guidance;(3)Build the audit knowledge base of accounting firms;(4)Increase the investment in audit software and improve the degree of automation of the audit operating system;(5)Establish a data analysis platform;and(6)Strengthen ideological guidance,introduce and cultivate professional talents.