Research On Civil Audit Risk Based On Professional View

Along with the electronic commerce development, the economic is becoming more multiplicative, complicated and specialized, and makes CPA's occupation more complex, thus causes the CPA's occupation involves high degree of risk, the accounting firm legal proceeding concerned with CPA is increasing. The audit risk has brought much attention to the civil audit occupation. Therefore, the research of civil audit risk is related to the development of civil audit. With theory research method, the civil audit risk is thoroughly discussed in this paper.The general implication of audit risk refers to the possibility of CPA's release of inappropriate audit opinions while blunders and mistakes already existed during the accountant report. From the view of occupation the redefinition of audit risk is needed. On basis of the analysis of the general implication, this paper has presented its own viewpoint. These elementary theories assurances, are the premises that we studies the audit risk.On basis of the elaborations of audit risk integrants, various factors implication, and the characteristic as well as the correlation between them, the paper has analyzed the main domestic and foreign models of audit risk, and has pointed out limitations in applications in China, then with the actual situations, it has proposed audit risk model based on the professional view. With the fuzzy composite evaluation and the modeling of audit risk, the audit risks are analyzed quantitatively and qualitatively, which provides the theory foundation for the civil audit. Finally, the causes of civil audit risk are analyzed, and then from the view of civil audit occupation, with the "3e" principle, from three aspects of education, management and technology the control measures for the civil audit risk are proposed.