Research On Audit Risk Control Of SLTG Accounting Firm

With the development of capital market in our country,the participation of the public in market transaction is getting deeper and deeper.The users of financial statements need to obtain accurate financial information urgently,and the audit opinion issued by CPA becomes more and more important.However,the frequent audit failures in the capital markets have been hampering confidence.In the face of complex audit projects,accounting firms can control the audit risk within an acceptable range.It is an urgent problem to be solved.This paper takes SLTG accounting firm as an example to study audit risk control of accounting firm.This paper first introduces the concepts and theories related to audit risk control.Second,introduce the SLTG accounting firm from the aspects of organizational form,human resource system and quality control system.Describe the current situation of audit risk control of SLTG accounting firm from the stages of accepting business entrustment,audit planning,audit implementation and audit completion.Next,in view of the problems existing in the process of risk control of SLTG accounting firm,such as the mere formality of work and the invalidation of audit procedures,analyze the reasons from the aspects of auditor's competence,accounting firm's organizational form,quality control system and audit fees.Finally,aiming at the existing problems of SLTG accounting firm,the paper gives the countermeasures to improve the audit risk control ability of SLTG accounting firm.In order to control risk better,SLTG accounting firm must complete the transition from limited liability company to special ordinary partnership enterprise as soon as possible,improve quality control system and human resource management mechanism,and strengthen professional ethics construction.Although this paper takes SLTG accounting firm as an example to analyze,but many of the risk control problems involved belong to the common problems of the whole CPA industry.I hope the research results of this paper can be helpful to other industry peers.