Research On The Audit Risk Of Online Education Company A

Based on modern risk oriented auditing theory,it is the focus of audit business to find out and control audit risks.In recent years,audit failures have been frequent and many accounting firms have been punished.Under such circumstances,accounting firms are increasingly concerned about the identification and response of audit risks when conducting audit business.At present,many traditional industries combine with Internet Ecology.Auditors are not clear about the existence of audit risk.At the same time,their own operating risks are large,and the identification and response of audit risks are of great significance.Online education is the combination of traditional education and the Internet.It has developed rapidly in recent years,and there will be more online education enterprises in the future.Therefore,it is necessary to study the audit risk control in the industry.On the basis of audit risk related theory,this paper analyzes the risk of A online education enterprises from various angles,and concludes that the main risks of A online education enterprises are from the following aspects: high overall management risk,high revenue recognition risk,data security risk,imperfect internal control construction,related audit regulations and regulations.The industry standard is short.After the analysis of the audit risk of A online education enterprises,this paper puts forward the targeted risk prevention measures.The main measures for risk prevention are as follows: a reasonable assessment of the risk of the major misreporting,the prevention of the risk of income fraud,the reliability of the verification of the online data,the improvement of the internal control and construction of the enterprise,and the perfection of the relevant audit regulations And industry standards to improve the professional competence of certified public accountants.This paper studies the audit risk of A online education enterprises,puts forward some suggestions on audit risk prevention,and gets the inspiration and reference for audit risk management in online education industry,and expects to promote the audit risk management of online education industry,in order to improve audit efficiency and guarantee audit quality.