Study On Risk Management Of Special Audit Of High-tech Enterprise Identified By W Accounting Firm

In the context of entrepreneurship and innovation,the state encourages the development and growth of high-tech enterprises,introduces a series of preferential tax policies related to high-tech enterprises or R&D investment,and increases subsidies related to R&D investment of enterprises.Therefore,more and more enterprises declare high-tech enterprises to enjoy the preferential policies of the state.To declare a high-tech enterprise,a third-party institution,that is,an accounting firm,needs to issue a special audit report to confirm the authenticity of the declared data.However,due to the nonroutine identification of special audits by high-tech enterprises,many small and mediumsized accounting firms do not have a perfect audit risk control system and process,and there are certain audit risks.The competition in the audit industry is becoming more and more fierce,and small and medium-sized accounting firms will choose to focus on some niche special audit business in order to survive.As a typical small and medium-sized accounting firm,W Accounting Firm has many problems that need to be improved in audit risk management.Thesis takes W accounting firm as the research object and S company as a case study to study the risk management of W accounting firm’s high-tech enterprise identification special audit.Firstly,through data query,chart analysis and other methods,the audit risks of the special audit identified by the high-tech enterprises of S company are identified.Risk identification starts from two aspects: the risk of material misstatement and the risk of inspection.Then,using the combination of analytic hierarchy method and fuzzy comprehensive analysis method,the overall risk of the special audit identified by the high-tech enterprise of Company S was taken as the evaluation target,and the identified risk factors of major misstatement and the risk factor of inspection were taken as the specific evaluation indicators,and the impact of each risk point on the overall risk of the special audit identified by the high-tech enterprise of W Accounting Firm was quantitatively analyzed,and then the risk size was ranked.Finally,suggestions and measures for improvement are put forward for identifying and assessing risks,so as to achieve the purpose of reducing the overall risk of special audit by reducing inspection risks.The research significance of this paper lies in the analysis of the risk management status of the high-tech recognition special audit by W accounting firm,combined with the case of S company applying for the special audit of high-tech enterprise certification,and the risk management problems and risk response methods in the special audit project of S company S high-tech enterprise certification are summarized from practice.It is hoped that small and medium-sized accounting firms can put forward reference suggestions on the risk management of special audits identified by high-tech enterprises,so as to achieve certain reference significance,so that the quality of special audits identified by high-tech enterprises can be improved to a certain extent,and contribute a little to the healthier development of the entire industry.