K Certified Public Accountants Audit Business Undertaking Risk Assessment Research

In the modern risk-oriented auditing,accounting issues need to be audited before accept audit business enterprises to carry out the corresponding audit risk assessment,and determine whether the risk within the acceptable range,in order to determine whether or not to undertake the business.Stage in the business to undertake accurate and scientific judgment business to undertake the risk,not only can help the firm to identify and control the audit risk,more conducive to improve auditing efficiency and quality.But in the actual audit work,in business to undertake stage to undertake risk level judgment more tend to experience and subjective judgment,lack of quantitative,accurate judgment method.Certified public accountants as the research object,based on the K in the audit business to undertake according to its process and the present condition of the risk assessment,based on the modern risk-oriented audit theory and the theory of fuzzy comprehensive evaluation,established by combining qualitative and quantitative risk assessment model.From audit services to undertake the risk factors for qualitative analysis,and on this basis to calculate the indicators,by the results of quantitative analysis to determine business to undertake risk level.Moreover,the risk assessment model of business undertaking established in this paper can also be used as a reference for transactions of the same scale.And combining with the actual audit business case,specifically applied to the risk evaluation model,this paper K certified public accountants audit services to undertake risk control Suggestions,in this paper,we study model is practical,the purpose of this paper applied thesis.