RESEARCH THE STRUCTURE AND IMPROVEMENT OF ACCOUNTING AND AU-DITING METHODS BASED ON ANALYZING THE COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS

Abstract The goal of this research is to look at how a company's consolidated financial statements are prepared and analyzed, as well as the current state of the accounting and auditing organization and how it might be optimized or improved. An in-depth examination of the definition of consolidated financial statements and their significance in reflecting a company's overall financial position and operating results reveals the various interests involved in the consolidation process, as well as the impact of these relationships on audit quality. The current empirical investigation into the structure of accounting audit institutions examines the existing workflow of audit institutions and its limitations, as well as key factors influencing audit quality, such as personnel quality, technical means, and internal control management. As a result, recommendations are given to systematically optimize the accounting and auditing organization, including rational structural adjustments to improve audit independence, openness, and efficiency. A range of particular measures to increase auditing quality are advocated, including the use of data analytics (DA) technology and artificial intelligence (AI) in the auditing process. According to the report, in a changing market context, it is critical to continuously adapt and optimize audit organizational structures to meet the complex and diversified problems provided by corporate consolidation while also promoting the audit profession's continued growth.