Study On Audit Evaluation Of Tourism Enterprise Sustainability Under Epidemic Impact

At present,our market economy is shifting from rapid growth to high-quality development.While promoting the improvement of the industrial structure,it is also obvious that the current economic situation has started to go downhill.The pressure of listed companies is increasing,and their survival environment is not good.At the same time,in the capital market,more and more attention is paid to the sustainable operation ability of listed companies.Therefore,higher requirements are put forward for the completeness and accuracy of financial report disclosure.The sustainable operation of enterprises is the most concerned problem in the process of enterprise management,and also an important problem in the process of enterprise management.In the 21 st century,the tourism industry has developed rapidly,but in recent years,China’s economy and finance have been greatly affected,especially the service industry(tourism,transportation,accommodation,catering,etc.).Company B is a comprehensive tourism company with high visibility throughout the country.Its business development is not optimistic,and its business development is worrying.In order to solve the above problems,while drawing on the research results of domestic and foreign scholars,the paper constructs a set of audit and evaluation system for the sustainable operation ability of tourism enterprises through theoretical basis and case application,qualitative and quantitative analysis,and applies it to Case B Company.This article is mainly composed of four aspects.The first aspect describes the research background,significance,and basic theory of the paper,which is the basis for the next work of this article.Secondly,starting from the establishment of an evaluation system for sustainable business capability,the paper analyzes the problems existing in the existing evaluation methods,and studies the evaluation methods for sustainable business capability from both financial and operational perspectives.On this basis,the sustainable development of Company B is evaluated using the risk based audit concept.Finally,it puts forward some countermeasures to improve the quality of audit evaluation of tourism enterprises’ sustainable management ability,CPA should enhance their risk awareness and theoretical knowledge in auditing practice,and relevant departments should strengthen supervision and punishment and other countermeasures and suggestions.