A STUDY ON OPTIMIZATION BASED ON A FIRM LETTER CERTIFICATION CENTER

Abstract

In the present work, it's difficult to meet the high quality requirement of complex and strict audit procedures for paper-based confirmations. Found on the case of Certified Public Accountants Co. Ltd of A, this thesis analyzes the structure optimization of letter and certificate center and discusses the feasibility of studying electronization of confirmation, which provides a reference clew for improving the quality of confirmation and maintaining the reliability of confirmation's program.