Studies On Audit Risk Control

For any one market,the search for the optimal allocation of resources are inherent requirement,which requires market players have complete information,but in reality, investors and the investors,creditors and debtors,the regulator and the regulator are bound to exist between the information asymmetry,arising from the audit of the industry is to eliminate this asymmetry of information.Enterprises certified public accountant to verify financial information submitted by the authenticity and other information to allow the market to the main information available as close as possible to the process of incomplete information is the audit.As a result of audit finding is a registered accountants in the sample survey based on subjective conclusions,usually can not be absolutely complete information,the audit risk arising.It can be said that the audit risk is inherent in itself can not circumvent the audit of a problem.In recent years,for accounting firms and CPA's case have emerged,increasing the amount of damage alarming distress claim began the development of auditing profession,audit risk issues highlight the importance of growing.On the one hand,the audit will audit risk and audit the main stakeholders a direct loss, on the other hand,would lead to the unreasonable allocation of resources,causing waste of public resources.However,the audit risk is not the beginning of the performance audit and audit the main stakeholders of the losses,but gradually turned into reality the potential risks of audit litigation risk and industry risk of a dynamic process,this conversion process is affected by many variable factors influence and control,thus it is necessary to audit risk and its control of research,to master the law and to prevent and control.Based on this,this paper describes the background to the study papers and significance of audit risk at home and abroad for the development of theory and research, as well as the contents of this paper,and research framework and research innovation. Secondly,the audit risk model introduced the logic of the structure and content,analysis of the audit risk factors in a variety of variables.This article draws on in this part of the idea of three-dimensional structure of Hall in light of project risk management theory and methods,innovative project from the project will audit the implementation of the steps involved in the professional knowledge and skills,as well as risk management and control of thinking three aspects of the course is divided into three dimensions,in the audit risk management are also set up a time dimension,knowledge and logic-dimensional three-dimensional structure,and based on time management and control of the idea of the risk of audit projects and measures.Besides the implementation of the project from the audit,the audit subject,the audit industry and environmental audit of four levels of audit risk management and control methods and measures.Finally,the analysis of a typical example,from the perspective of the audit practice of the audit risk analysis of the example.Through the study of audit risk can be perfect on the one hand,the theoretical system of audit risk,so that theory and to provide guidance to the audit in line with actual practice, for the audit to prevent and to avoid the risk of providing a theoretical reference;on the other hand,help to promote the sound development of the audit industry,to enhance their understanding of audit risk and prevention to reduce the claim on the audit of the troubled industry.