Study On The Formation Mechanism Of Audit Risk Of CPA And The Corresponding Control Measures

With China's market economy reform, rapid economic development, certified public accountants audit work in the maintenance of market economic order have become increasingly prominent, the community demand for certified public accountants audit information and audit reports are also increasingly expected higher. Therefore, the audit risk was enhanced and a comprehensive understanding of how to risk, how to control audit risk, audit for the CPA is particularly important.Papers from the CPA content of audit risk to begin analysis, comparison of the relative authority of the contemporary understanding of audit risk, audit risk of the CPA to give a new interpretation of the meaning, and thus construct a new model of audit risk factors, the model can more better reflect the audit practice environmental risks faced. According to select the, path dependence theory, information economics, information asymmetry theory, interest group theory and strategic management theory, the formation of Certified Public Accountants audit risk-depth analysis, from the theoretical analysis of the root causes of audit risk sources. The elements of the audit risk summed subjective and objective factors of two parts. And go in-depth analysis, on this basis, the proposed CPA and accounting firm control of the conscious control of risk measures and risk control process and the external countermeasures..