Studies On Independence Audit Risk

Because of the business competition in the market economy, the group of the audit profession are now in face of more and more audit risk. In the overseas, more and more login accountant involved in this case. Since 1960s, many companies closed down or gee in to the finance predicament because of the increase of the indeterminacy and chaperonage the fast fierce development of capital market, the public more and more register the audit accountant's report, so the audit risk rose, that means the accountant have already got into "litigation explosion" ages. Chaperonage our country continuously development of register accountant, register the accountant's responsibility and its position all at growth in the meantime, the litigation case which involve the registration accountant and accounting firm also have occurrence, domestic audit. occupations pay much attention to the audit risk, strengthen confrontation research to account risk of, exaltation register accountant's risk consciousness, which are related to the business existence and development of accountant, are also related to the socialism market economy.In order to adapt the variety audit environment, the International audit and assurance standard committee, release and revise related standards, and new audit risk model in 2003 October. In order to adapt this change, our country revise the accounted standard in time, and the new standard has already put in force in 2007 January a day. Request register accountant to carry out audit procedure from the whole layer of the financial report and related affirm layer to valuation graveness wrong report risk, and assurance and implement further audit procedure, ensure the risk that can decline to an acceptable low level. Therefore, under the leading of the new policy, the afresh identify and optimize of the audit risk factor is the initial mission which carry on audit risk management to lower audit risk. The writer start with the reason of audit risk formation, in the angle of modern risk direction, usage modern method research to organic each risk factor and analysis identify, thus to control audit risk efficiency optimize. In the text, chapter 1 is part for introduction which introduce background, meaning and domestic and international status; chapter 2 discusses about the characteristics, related concept of the audit risk, and analysis the reason that causes the audit risk. And mainly summarize the account risk in theories; chapter 3 is the main part which first elaborated evolvement of the audit mode, then discuss management and control of the audit risk, discuss comprehensive to the risk identify with evaluation usage and the analysis accounted risk.; chapter 4 elaborates the system design of the audit risk control of accounting firm's risk control strategy. And put forward that organize improvement and manage structure to buildup the resist ability of risk. And this thesis gives a summary in the end, and put forward the shortage of thesis.