Independent Audit Risk And Prevention Strategy Research

Independent audit plays an important role in China's economic system, but the independent audit work belongs to the high risk of occupation, for the study of independent audit risk has been the focus of attention of the industry, while the factors impact on its risk have been summarized and analyzed the related theory of independent audit industry risk and audit practice the combination of work is summarized, the existing problems and shortcomings, and the risk factors were discussed, put forward prevention strategies actively.The purpose of this study is to take various measures and strategies to prevent and control the audit risk factors, in order to audit risk control at a low level can accept and complete the high quality audit work, the independent audit and fully play its role in economic supervision, to provide better services to the social and economic development. This study first by using the method of literature retrieval, find out the research in recent years, the independent audit and risk prevention and control strategies of the experts at home and abroad are analyzed, summarized the meaning of independent audit and risk analysis; using deductive imputation of risk factors; using the methods of comparative analysis on the hazard degree of the risk factors are arranged; and then use the number of Model analysis, research and determine the audit risk and its influencing factors; after using on-the-spot investigation, audit firm and uplift in project team to participate in the follow-up to United Company, firms increase audit risk influence factors for the application of control strategy and the implementation process. Through a combination of theory and practical case concluded, i.e. independent audit risk factors implied in all aspects of audit, independent audit personnel in practice, to the overall environment of the industry, the company organizational structure, personnel quality, professional level, professional ethics and other aspects of a comprehensive understanding of the risk factors on all aspects of the risk prevention and control, which can Effectively improve the audit quality and reduce the audit risk.