Study On Risk Management Of RH Accounting Firm

The national audit office stressed the need to improve the auditing risk control mechanism in the 13 th five-year plan in 2016.After that,the ministry of finance,the CSRC and other relevant departments published a series of auditing standards and regulations to improve the auditing level.But the survey,accounting firm risk control promotion effect is not significant,whether efficiency or progress,no industry and regulatory standards,firm risk has not been significantly curbed,part of the firm's risk control has a downward trend,even in the execution of a recent business problems emerge in endlessly,a wake-up call for the audit industry.At present,the research on this kind of problem at home and abroad mainly focuses on the risk control level of audit practice quality,but there is little research on the risk problem of the whole firm itself.Therefore,it is particularly important to study specific objects from the perspective of a certain industry and take a certain company or enterprise or institution as a specific example to form a universal risk management and risk control.This article stands in the Angle of a specific accounting firm study,through the analysis of the typical events and cases arising in the course of a certain period of time,the deep exploration firm overall defects and problems in the aspect of risk control,and using the internationally recognized theory as the basis and support for the proposed corresponding solutions,to provide advice on risk management for the firm,and provide reference for the industry.This article mainly USES the method of literature review and case analysis,from RH certified public accountants punished cases introduction,combining in several times within the same time penalty incidents,according to a 2017 through the COSO enterprise risk management framework of the five elements of the governance and culture,strategy and goal setting,information systems and communication,performance,and review and revision of respectively explore the internal risk management defects existing in the deep,there are not enough to internal governance mechanism and external supervision level existing problems,and further explore the risk factors,and on this basis,On the basis of the COSO enterprise risk management framework to summarize perfect risk management system to plan,build a set ofcomplete risk management framework for RH certified public accountants,help RH firm to better identify,avoid,control risk and minimize the adverse effects of risk,prompting RH certified public accountants to establish brand image,more steadily forward in the field of accounting.Through research,this paper according to the COSO enterprise risk management framework for analysis,found that the RH in governance and culture,strategy and goal setting,information communication and reports,review and revision on five aspects of risk management,performance management has been insufficient,the inadequate governance and culture mainly lies in human resources and management operation mode,the lack of strategy and goal setting is the analysis of the business environment problems and neglected the audit quality,the lack of information communication and reports in information system,the system and communication level,the lack of performance lies in the understanding of the overall risk and control flaws,The review is analysed specifically in terms of actual operational implementation.Later in this article,based on the COSO risk control framework and the lack of corresponding the improvement suggestions and measures are put forward,including the governance and cultural reference to advanced management experience of design the governance model and framework of the firm as a whole,in the information system and communication strategy and goal setting,and review the revision level specific improvement Suggestions and measures are put forward,in the performance level design a set of adapt to the firm on the basis of the paper work the integrity of the nature of the business performance evaluation mechanism,covering everything from business to undertake stage start until the end of the business of risk at the level of control performance assessment and evaluation.The purpose of this paper is to help firms build a complete risk management framework through the above analysis and improvement measures,and to help other institutions in the industry to build risk management systems and improve audit quality.