Research On Audit Risk Control Of Bo Yi Accounting Firm Jiangsu Branch

In 2012,the CICPA issued a notice [2012] No.164 “Some Policy Measures to Support Account Firms to Be Stronger and Stronger”.This is to implement a series of measures to further encourage and support accounting firms.While implementing the national policy,the firm has expanded its business scale by expanding its business areas and increasing its competitiveness by absorbing foreign accounting firms and establishing branches.However,although the way of setting up branches has expanded the brand management efficiency of accounting firms,it has not concealed the ineffective supervision of branches and the lack of personnel capacity of the general branches,which has invisibly increased the audit risk of accounting firms.This paper uses the risk control theory and principal-agent theory to design a survey of the Jiangsu branch of the game accounting firm with the failure of the auditing accounting firm(virtual name)in 2014 as the entry point.From the level of partner at the firm,the level of CPA,and the level of audit assistant,the auditing business plan of Jiangsu Branch of Game Accounting Firm was received from the audit business,and then to the execution of the audit process.The final audit report issued these four stages for research.analysis.Based on the objective background of big data auditing and analyzing the characteristics of big data auditing,the author highlights the measures recommended by the game accounting firm to establish a large internal database of the group,so as to facilitate the four stages of the audit process(business acceptance,business planning,program execution).The report is issued with the logical operation of the data platform for audit analysis.In this way,we will improve the audit risk prevention and control of the China Branch of the Game Accounting Firm.Based on the background of big data auditing,this paper conducts a comprehensive analysis of the audit risk of the gaming firm's Jiangsu branch,and draws the following conclusions:(1)Strengthening the auditing risk control system ofaccounting firms is of great significance to improving the quality of auditing.(2)Audit risk control should be fully implemented to all stages of the audit process to improve the completion of audit projects.(3)With the application of big data audit,the audit risk prevention and control of accounting firms will face new opportunities and challenges.