Avoid And Control Auditing Risk Of Accounting Companies In China

Since the midst of 1960's, with changing of internal and external operation background and social law surroundings, and economics life depending on audit opinion expending, accounting companies and auditors are running into proceeding case, which lead them into suffer serious even destructives striking . Audit risk exists anytime, anyplace, even intense. But, Audit risk can be control. The thesis explores the approach and means to control risk through studies of audit risk. On the basis of other people's research, the author has made further studies on auditing risk. The thesis fails into four parts.The first part is study background and meaning, the purpose of study audit risk and current study situation both in our country and abroad.In the second part, the author systematically expounds and clarifies the core position of auditing risk in the auditing system and the concept and characteristic of auditing risk. After that, the paper discusses the element model of audit risk. The thesis specifies the meaning and characteristic of factors of auditing risk.In the third part, the paper analyzes the reason of audit risk according to CPA firms' audit lost cases in our country.In the forth part, during the course of developing audit operation, the paper gives a series of advise to accounting firms how to control and avoid audit risk such as inherence risk, control risk, check risk and moral risk in china.