Research On The Audit Risk Evaluation And Prevention In The Annual Report Of Danshuigou Co.,Ltd

In recent years,the economic growth has been slow,and the coal has been widely impacted by imported coal.The price of coal has been lower and the stock is backlog,and the cost of coal mining in China is increasing.The profit ability of coal enterprises is gradually decreasing and the pressure of operation is increasing.The macro environment and industry status of the coal enterprises and the management level may face some performance appraisal pressure,which will increase the probability of misreporting of the financial statements.The audit risk is the availability of the certified public accountants who have not published the appropriate audit opinions when the financial statements have major misreporting.The personnel of the project group have to bear a greater audit risk,and the audit risk can not be completely eradicated,because it itself is inevitable.Only the corresponding countermeasures should be designed to deal with the audit risk so that it can be reduced to the acceptable level.How to guard against audit risks,how to reduce them and how to improve audit quality are urgent problems.Studying the audit risk of coal enterprises has important theoretical and practical significance for the firms to guard against audit risks.On the basis of consulting the relevant literature about audit risk and audit risk of coal enterprises at home and abroad,this paper studies the risk and precautionary measures of the audit risk of "audit risk major misstatement risk" on the basis of consulting the relevant literature about audit risk and audit risk of coal enterprises at home and abroad.From the characteristics of the gully,the risk assessment in the audit process of the annual report of the gully is analyzed,and then the audit risk in the audit process of the annual report is analyzed from two aspects of the major misstatement risk and the risk of inspection,and the audit risk is analyzed from the audit environment,the object of audit and the audit subject in three aspects.Cause.Finally,in view of the causes of audit risk,this paper puts forward the precautionary measures to prevent audit risk in the annual report audit,aiming at reducing the audit wind inspection to acceptable low level and avoiding the risk of audit failure of CPA.In this paper,the major misstatement risks in the annual report audit and the analysis of inspection wind inspection are always run through the article,and the major misstatement risks in the annual report audit are analyzed,the analysis of the sustainability,the risk of the major misstatement that may lead to the income confirmation,the reduction of the cost of the special reserve control,and the cost and cost Less and less depreciation of fixed assets and no provision for impairment.At the same time,the risk of inspection is also analyzed:the unreasonable design and implementation of audit procedures and the challenges faced by auditors under the information environment.Because of the above reasons,it leads to the higher audit risk,and puts forward the following suggestions:first,evaluate the enterprise’s sustainable management ability,then assume that the income confirmation has the risk of fraud,check the amount of the special reserve,the accuracy of the key audit cost and the cost of the audit,and pay attention to the internal control of the key enterprise management.The key project is determined to take the audit procedure to prevent the risk of major misreporting;to optimize the design and implementation of the audit procedure,to apply the analytical procedure to the whole process of audit and to strengthen the application of computer aided audit technology to prevent the risk of inspection;finally,to improve the practice level of the certified public accountants and reduce the audit risk.