Audit Risk Control And Quality Research

Auditing risk has turned out to be one of the most important problems in our auditing circle now, and research on auditing risk is very valuable. Audit risk can be controlled. To research audit theory, enhance audit quality and lower the risk to an acceptable lever, accounting company stil call be rigorousAuditing risk controlling & quality is both a question of theory and that of practice.The great significance of research lies in two aspects,one is the demand of improving the auditing theory,another is to promote the development of auditing pactice healthily.As we all know,during these years,a series of major auditing events have successively occurred in China,such as"Yuanye"event in Shenzhen,"zhongcheng"event in Beijing,"Qiongminyuan"event in Hainan.These events have brought negative influnce on the development of our CPAs and CPA firms,also give a waring of the CPAs,from which,the CPAs have a deep acquisition of auditing risk and quality.So that auditing risk and quality has been a hot pot that the CPAs and CPA firms particularly pay attention to.This is aslo why the author decided to research on this subject.The Paper is divided into Three sections:the first section fixes the definition of auditing risk.Scholars define auditing risk differently,Based on the definitions listed in this part,the author defines auditing risk at a broad basis.Then,the thesis gives the characteristics of auditing risk ,also analyzes the development tendency of the auditing risk.Next, the author discusses the definiton of auditing quality and the measure standard.At last,the relationship between auditing risk and auditing quality is researched,then,the author gives the point of the thesis,that is improving the auditing quality at the basis of auditing risk controlling.Section two:Auditing risk management,an effective way to improve...