Research On The Identification And Prevention Of Audit Risk In Software And Information Technology Service Industry

Since the 21 st century,the software and information technology service industry has developed rapidly in China,and gradually formed a number of new business entities,which have penetrated into logistics,information,finance and entertainment industries,and are comprehensively affecting the economy and people's livelihood.In recent years,with its light assets and heavy talent and many other characteristics by the country's attention and strong support.With the rapid development of software and information technology service enterprises,due to its unique audit risk,for example,revenue recognition will change greatly due to different product types and sales policies,there is no purchase and inventory link in traditional industries,and the cost and revenue matching is weak,etc.,which has become the object of concern in the audit of emerging enterprises."Hailianxun","Great Wisdom","Jiuhao Group" and other major financial fraud have aroused strong social repercussions.Therefore,the research problem of this paper is the audit risks of software and information technology service enterprises in those aspects,what causes the audit risks of software and information technology service enterprises,and how to deal with and prevent the audit risks of software and information technology service enterprises.At present,the theoretical basis of research on audit risk of software and information technology service enterprises at home and abroad is relatively weak,and it is still in the exploration stage.Although many scholars are concerned about the audit of the industry is facing a high audit risk,but relatively concentrated on the specific theoretical level.The characteristic of this paper is to use audit risk model to analyze the case of HPF,a representative enterprise in the industry.First of all,based on the theoretical research at home and abroad,through the induction and elaboration of the audit risk related theories of software and information technology service enterprises,combined with the specific situation of HPF's case,using the audit risk model to analyze the audit risk factors of software and information technology service enterprises,and on this basis to explore the causes,and then put forward the audit from the perspective of certified public accountant Risk prevention measures.As a new industry,software and information technology service industry has a short development history and few listed companies.It is quite different from traditional manufacturing industry in terms of production,sales and other links,and also faces higher audit risk.Therefore,certified public accountants should fully understand thecauses of audit risk and study the corresponding risk prevention measures,in order to reduce the audit risk of software and information technology service enterprises in the future audit business.HPF,as a large listed company in software and information technology service industry in China,analyzes the audit risk and its causes by studying its illegal means,which is of great significance for the theoretical research and practical improvement of audit risk in software and information technology service industry,and also has reference value for promoting the healthy development of software and information technology service enterprises in China.