The Study Of The Level Of CPA Audit Risk Factors In China

Audit risk relates to the auditing cause of China the survival and development. With the development of market economy, the growing complexity of the audit risk factors, The auditing reports issued by certified public accountants are taken as an important basis of evaluation of enterprises. the risk roses rapidly in the audit, auditors face higher litigation risk, audit risk increasingly attractes the attention of domestic auditing profession. To strengthen research on audit risk and to increase the risk of CPA's meaning is related to the cause of our survival and development of CPA's event and is also related to the socialist market economy orderly operation of the event.This article studies the audit risk in the modern risk-based audit, under the new audit risk model, audit risk can be divided into three levels. We will use the audit failure penalty case studies by the China Securities in recent years Regulatory Commission, statisticing of the frequency their, calculating their share of the weight. The results to risk identification, risk assessment, audit and audit risk has a important role. This article is divided into five parts.The first chapter, mainly on the thesis background and significance, status, research ideas and methods, the research paper structure and content of a brief analysis of such issues.ChapterⅡ, this theory is based on the Risk Management theory, principal-agent theory, System Theory theory and Strategic Management Theory.ChapterⅢ, This article studies the audit risk in the modern risk-based audit, audit risk concept was defined, and audit risk management also considered the Audited risks; also sets out the audit risk Analysis of basic characteristics and risks arising from the audit objective and subjective reasons.ChapterⅣ, statistics from 1998-2,009 CPA audit failures of our current CPA audit risk factors, reference AHP, according to the audit failures of the CPA risk factors in the present stage, statistical factors to determine the weight.ChapterⅤ, The results of the audit risk identification, risk assessment, audit and audit risk has a certain role in promoting prevention Finally, to make certain measures by the more important audit risk factors.