Research On Related Question Of Audit Risk

Since the 1980s, the development of the science technology and political economy has caused the enterprise competition more and more intense.The audit disciple environment which has changed immensely, proposes stern challenge for accounting firm to appraise correctly and control effectively the audit risk. Research on related question of audit risk has received more and more concern by audit professional field. Meanwhile,the exposure of series of domestic and foreign financial scandal events,especially "Enron" in 2001,causes the social public's intense suspicion to audit opinion published by CPA,in which material misstatement is disclosed truthfully or not.It also caused huge crisis of confidence to CPA profession, which is called "Economic police" by the Public. Therefore, under this situation, how to safeguard the.audit profession's prestige and understand the conception of audit risk correctly and control audit risk is the question that must be solved immediately.At present, research on related question of audit risk is mainly focus on two view:one is emphasis on audit procedure risk only to definite audit risk and introduce audit risk model; another one is to consider the CPA's possible loss based on supply-oriented.I think the two view have not considered the possibility of material misstatement is disclosed truthfully, which can not reflect the auditor reporting behavior fully. So, this article introduces the concept of comprehensive audit risk on the disgusting the two types of audit risk and analyses the there factors of the model qualitatively which provides the theory foundation, for the comprehensive audit risk. Finally, based on the three factor of comprehensive audit risk model, inspect and analyses domestic reason of comprehensive audit risk, brought forward effective way to control audit risk.