The Research On Audit Risk Analysis And Control Of Certified Public Accountant (CPA)

CPA accounting information filtering shoulder the risk, ensuring that the quality of accounting information, accounting information to reduce the cost of identification task, as the "economic police." But the reality of accounting fraud cases, such as the source of China's Qiongminyuan, Zhengbaiwen, DaqingLianyi,Yinguangxia the securities market, such as accounting fraud this company is involved in all the incidents of CPA Audit, a certified public accountant social image has been so tremendous damage, Registered Accountants subjected to unprecedented credibility crisis that led to the CPA community credibility of the decline.CPA's audit as a intermediary business, the audit risk ever, the soul. However, the audit risk can be controlled. The audit theory and research to improve the quality of auditing, and reduce the risk to an acceptable level. This paper aimed at the study of the audit risk, risk control to explore ways and means.This paper is divided into five parts. For the first part of the introduction, starting with the background and purpose in the study of the status quo at home and abroad registered accountants on the basis of the registered accountant to audit risk research methods. The second part was the basis of audit risk theory, the CPA to define risk, registered accountants on the main types of audit and audit risk characteristics were analyzed. The third part of the audit risk and the causes of the problems described. Part IV further analysis of audit risk factor, the establishment of the audit risk model. Part V is the focus of this paper. This part from China's actual situation and the CPA's audit risk control from the perspective of macro-and micro-made Solutions.