Research About Risk Analysis And Prevention Measures On Issues Related To Special General Partnership Cretified Public Accountants

In 2010,some departments joint release a file,it called <the temporary provision about push big and midsize certified public accountants use sprcial generalpartnership>,this signed the begin of turnning to special general partnership in china.After the conversion,the certified public accountants' developments are rapidly,the scale of certified public accountants are expanded constantly and the income are growed constantly.However,risk and opportunity are coexist.From the industry regulation informations,some limited liability partnership accountants brought punishments and administrative sanctions in recent years.It means there are still many risks.Therefore,on the basic of special general partnership,this paper analyze risks and propose prevention measures.This paper includes the following sections:The first part,This part describes the background and significance of this paper,using the analysis of literature,describe the organization?internal management?audit quality and audit risks of certified public accountants' domestic and foreign scholars' research status,describe the content?methods and innovations of this paper.The second part,This part includes special general partnerships' definition,characteristics,causes of conversion and transformation conditions and the process of developments.Meanwhile,propose the theory basics of this paper.The third part,using questionnaire,from partner system?partnership culture?human capital ?quality control and industry competition to design questionnaire,to deeply understand the status of special general partnership.Base on the survey results,find that partner mechanisms are not been perfect,partnership culture needs to be further spread,human resource management is unreasonable,the pay incentive system and quality control system has not been effective practiced,the industry competition strategy has not been effectively practiced,and so on.The fourth part,using method of describe and method of induction,found quality control system not sound or not effective implemented,partner mechanism not sound,partner assessment promotion not perfect,and integration management not in place;on the other hand,guidelines not used,audit program not in place,and audit evidence not full,and so on.The fifth part,on the basic of risks,propose protect the interests of firms,innovate management mechanism and strength external risk prevention is the fundamental approach to be stronger.