Research On Chinese Certified Public Accountant's Audit Risks And Keeping Away

December 23, 1980, the Ministry of Finance issued the temporary provision of the establishment department of accounting consultant; it was the symbol that certified public accountant's audit was formal resumption in our country. Up to the present, the resumption and rebuilding of Chinese certified public accountant's system has gone through three phases: the beginning from 1980 to 1986; the founding from 1986 to 1986; the steady developing since 1988. During 20 years, Chinese accountancy has achieved rapid development, made prominence contribution to maintaining the order of market economy. The more expectation of society to audit, the more audit risks and audit duty.Several years before, a series of accounting scandal associated with the efforts of CPAs have taken place frequently in securities market. One of the most famous cases is the accounting embezzlement of "Enron" with the Andersen's audit failure. These fraudulent activities have resulted in huge loss of public confidence and badly damage the professional image of CPAs. As a result, the audit risk is also been focused on. Four years gone, the social and economic environment has greatly changed. So in my view it has greatly realistic meaning to study the audit risk.This dissertation was plotted out six parts. The first part includes background, researching significance, researching actuality at home and out of abroad, researching approach and dissertation innovation. The second part describes relative theories, including theory of risk and risk management, theory of audit risks, theory of audit based on risks. The dissertation's third part analyzes the actuality and cause of formation of certified public accountant's audit risks in our country. The fourth part analyzes the factors of certified public accountant's audit risks. The fifth part builds the risk model on the basis of analyzing the audit risks factors. The sixth part proposed countermeasure to keep away audit risks.In conclusion, the factors of CPA high auditing risk in our country result from all aspects. Auditing risk lies in the inner relationship of the auditing and closely related to the realistic society. This dissertation discusses the reasons of high audit risk and how to avoid and control auditing risk. It's not only need CPA to enhance risk consciousness and improve abilities, but also need the concern, understanding and support of our society.