| With the rapid development of China’s economy,the audit business of accounting firms is becoming more and more complicated,and the audit risk increases.In recent years,the cases of firm audit failure have emerged one after another.At the same time,the CSRC’s administrative penalties for accounting firms have also increased year by year.According to statistics,in 2019,the CSRC imposed administrative penalties on five accounting firms.The total amount of forfeiture is 12.84 million yuan,leading to public questioning of the role of auditor.Therefore,how to reduce the audit risk and ensure the audit quality of the accounting firm in the audit process has become the most important part of the industry.This paper selects TZ Certified Public Accountants’ s annual report audit of D Equipment Manufacturing Company as the research object,and studies the audit risk control problem of D Equipment Manufacturing Company with literature research method,case analysis method and fuzzy comprehensive evaluation method based on AHP.Analyze the current situation of audit risk control of TZ Accounting Company according to business undertaking,business undertaking,audit plan,audit implementation and audit report.In the business undertaking stage,the firm did not fully understand the unreasonable construction of the audited unit and its environment and audit team;in the audit plan stage,the importance level is inappropriate,the allocation of audit tasks is unreasonable;in the audit implementation stage,the audit procedures are inadequate,the auditors lack professional competence;in the audit reporting stage.Moreover,the audit risk of D equipment manufacturing company is identified by questionnaire,conducted quantitative analysis based on hierarchical analysis method and fuzzy comprehensive evaluation method,obtained the audit risk level of target layer,factor layer and index layer,and conducted qualitative analysis on its evaluation results,and finally proposed suggestions to improve the audit risk control of D equipment manufacturing company.For example,in the business undertaking stage,the firm should fully understand the situation of D equipment manufacturing company and possible fraud motivation and reasonably build the audit team;the audit plan stage should formulate and reasonably arrange the audit tasks;standardize the audit procedures and improve the quality of audit personnel;strictly implement the audit quality control system in the audit report stage and properly keep the audit background.The suggestion on audit risk control solves the problem of weak audit risk control. |
