Research On Business Risk Management Of Grass-roots Audit Institutions

In the national implementation of coverage about "audit",against the background of the audit institutions at the grass-roots level is the main force of national audit system,is the backbone of the national audit,to keep pace with The Times improve audit ability and level,but also should explore the scientific risk management audit is built up,and strive to reduce the risk of audit services continually promote the implementation of the national audit functions.Taking SD audit bureau as an example,this paper studies the management risk of grassroots audit institutions.The operational risks of grassroots audit institutions mentioned in this paper mainly refer to the risk points existing in the four stages of audit operations of grassroots audit institutions: audit preparation stage,audit implementation stage,audit report stage,audit trail stage.To this end,this paper first identifies the business risks of the grass-roots auditing agencies,and then introduces the Failure Mode and Effect Analysis(FMEA)method widely used in other industries to assess the auditing business risks and audit business problems.Conduct classified management and summarize three types of risks: operational risk,talent risk,quality risk,explore the establishment of a risk management system based on FMEA business risk management,and achieve continuous optimization of auditing business capabilities and systemic risks,and target three types of business risks.Respond to suggestions for countermeasures.This paper provides reference and reference for the auditing business risk management of grassroots auditing organizations,which has positive theoretical and practical significance.