Study On Optimization Of Audit Risk Management Of A Accounting Firm Under The Background Of Digital

The application of digital technology has brought significant changes to audit work,and accounting firms are facing certain risks and challenges while achieving innovative development.Therefore,in the digital context,accounting firms need to optimize the traditional Audit risk management process by combining digital related technologies to help auditors control risks and improve audit quality,so as to better promote the sustainable development of accounting firms.This paper studies the Audit risk management of accounting firm A under the digital background by using literature research,questionnaires and other methods.First,it analyzes the Audit risk that A accounting firm may face under the digital background.Secondly,using the Audit risk management model,starting from the three levels of Audit risk identification,assessment and response,describe the current situation of Audit risk management of accounting firm A.Through the analysis of the previous risk identification and risk management status,propose the problems existing in the Audit risk management of accounting firm A.The main problems are backward identification technology,incomplete internal control assessment,audit inventory and sampling become formality,etc;Combined with digital technology,solve the above problems and optimize the Audit risk management process of accounting firm A.Finally,from the overall point of view,in order to make digital technology more effective in the management of Audit risk of the accounting firm,this paper puts forward suggestions on safeguard measures from four aspects: personnel training,audit platform,audit framework,laws and regulations.This paper draws the following conclusions:Under the digital background,facing modern enterprises,the application of digital technology by firms can largely remedy the defects of traditional audit methods,fully improve audit efficiency and the reliability of obtaining audit evidence,so as to achieve the purpose of controlling Audit risk.This study hopes to play a positive role in the research of digital technology audit,and provide new ideas and perspectives for Audit risk management of accounting firms in China.