会计师事务所普及应用审计软件的规范流程研究

Research on Standard Processes for Accounting Firms to Popularize Audit Software

中注协2022年底印发的《推动会计师事务所普及应用审计软件工作方案》提出了推动会计师事务所审计软件普及应用的总体目标。本文借鉴ERP“四知”流程,认为会计师事务所普及应用审计软件,也应建立知理、知己、知彼和知用的规范流程。知理:培训先行——理解为什么要用审计软件;知己:需求分析——弄清审计软件要解决什么问题;知彼:软件选型——找到合适的审计软件产品和服务商;知用:深化应用——用审计软件切实提升审计质量和效率。同时,审计软件又与会计师事务所的执业质量密切相关,应将其纳入质量管理体系。

CICPA released the Work Plan for Promoting Accounting Firms to Popularize Audit Software in the end of 2022,which put forward the overall goal of popularization of audit software in accounting firms.This article finds that accounting firms should establish standard processes of mastering theories,knowing their demands,learning the features of the software,and grasping how to apply it,so as to apply and popularize the audit software.By mastering theories,training work should be carried out first to help accounting firms to understand why they should adopt audit software;by knowing their demands,they should carry out demand analysis to find out what problems the audit software needs to solve;by learning the features of the software,they should choose the right software products and service providers;by grasping how to apply it,they should further apply audit software to effectively improve audit quality and efficiency.At the same time,audit software is closely correlated to the practice quality of accounting firms,so it should be incorporated into the quality management systems of accounting firms.