The Research On The Audit Risk Control

Along with the constant development of economy and the daily progress of the society, the audit firms are facing an increasing pressure of risk, but each has different ability to withstand the pressure of risk. Meanwhile, every party concerned has a higher and higher expectation of tile intermediary audit firms .It is a key issue to the audit firms in our country to make efforts to manage and control risks so that they could improve their own risk control ability and reduce the losses caused by the risks as low as possible for a better development opportunity and value creation.View from the reason of audit risk, the dissertation makes a detailed analysis on risk-oriented audit and the control measures of audit firms.Firstly, on the foundation of discussing the definition of the audit risk, the dissertation analyses the reasons of audit risk and the characteristics of audit risk. All these analyses lead to the consideration that is necessary for the audit firms to control risk. Secondly, on the basis of analyzing the development of the three audit approaches, the dissertation puts forward we must make the risk-oriented audit approach in our country. Thirdly, the dissertation makes a detailed outside analysis on the question of audit risk control. Finally, the dissertation summarizes the control measures of audit firms with the facts of China nowadays.