Research On The Application Of Continuous Audit In Waste Electrical Products Disposal Enterprise Audit

Waste electrical and electronic products are a kind of special solid waste which is both resource and environmental harmful.With the acceleration of information technology in China,the upgrading speed of electrical and electronic products is significantly accelerated,and the corresponding electronic waste is also on the increase.The huge market demand and huge development potential have given birth to the recycling and processing industry chain of waste electrical and electronic products,and a number of processing enterprises have emerged.In order to further standardize the management,the state has successively issued the Regulations,the Fund Management Measures and other supporting laws and regulations to promote the standardized,large-scale and professional development of processing enterprises.With the continuous growth of waste electrical and electronic products,the fund cannot make ends meet.The regulatory authorities are increasingly strict with the recycling,dismantling and processing audit of waste electrical and electronic products processing enterprises,and the punishment for relevant violations is also more severe.At present,Hunan Province processing enterprises still have some weak links of bottleneck,Zhuzhou Kaitian stop audit failure case can be seen,processing enterprises to establish a continuous audit system is very necessary to carry out effective audit of fund subsidy business.In this paper,the processing enterprises in Hunan Province as the research object,on the basis of relevant theoretical guidance,attempts to build a continuous audit system for processing enterprises,strengthen the self-examination and self-examination of processing enterprises,to provide guidance and reference for the high-quality development of processing enterprises.Around the research target,this paper USES the field investigation and literature research,case analysis about the method of research,the main contents include: first,carding domestic and foreign related research,on the basis of defining the connotation,characteristic,development,implementation,continuous audit conditions,approach and implement model and application examples,and construct the theoretical basis of continuous auditing system is proposed.Secondly,it describes the basic situation,dismantling situation,existing problems and audit status of processing enterprises in Hunan Province,and points out the existing problems in processing enterprises’ audit in Hunan Province and the necessity and feasibility of building a continuous audit system.Finally,build processing enterprises of hunan province continuous auditing system overall logical architecture,system implementation and implementation process of the system,and to the establishment of a system of data warehouse,the critical index design and the analysis of abnormal data processing model three core problem to solve,build processing enterprises in hunan province last audit system is put forward measures and Suggestions.