Virtual Enterprise Audit Risk Assessment Studies

With the rapid development of IT such as PC\NET\Telecommunication\Intelligengt technology from last 70's,people's work and life has a big change. And from the last 80's, more and more enterprises' structures began flattening,also,these enterprises developped with the help of WWW in the last 90's. When the enterprises'efficiency and effectiveness had been improved,a more serious problem occurred.that was with facing the fierce competitions, the traditional entity enterprise form had already restricted severely the development of the enterprise.So.many entrepreneurs realized that if only through their own firms'resource integration,it's too hard to gain more returns.Therefore, clear-headed and smart entrepreneurs turnned their focus to outside.and cooperated with other enterprises to offset its resources shortage. Then the VE was the best form to adapt to the integration of the world economy and IT advance and to make full use of our limited resource. VE is a orgnization which makes some enterprises having same goal shared their own resource ahd IT to make their goal come ture because of one oppounity in economy. VE,the new form has seldom traditional method,structure and so on of management of traditional firms. VE, as a new form,has been focused by more pepole,which has been regarded as the main form of firm management in 21 century. VE.has two advantages of reducing transaction costs and enhancing competitiveness,but,it also has to face more risk,which brings unprecedented challenges that confront CPA.whom wo called the "economic police".VE, its complex and hard accounting things increase the audit risks for the CPA.so.the paper has a try to do some reaseach about the audit risks management of the VE.This paper firstly expounds the background, the significance and the basic research frame in chapter 1; secondly reviews the domestic and foreign relevant research about virtual enterprise and the audit risk in the second chapter. Chapter 3 screens the factors that influence virtual enterprise audit risk identification, the main risk recognition method includ screening-monitoring diagnosis method, the Delphi method and risk tree search method, these methods can be used alone, also can be used together to find the risk point as comprehensive as possible. On this basis.this reseach built the index system of virtual enterprise audit risk assessment, then use the qualitative index to assess the quantitative virtual enterprise audit risk in order to handing the risk of evaluation and treatment, the risk of auditing risk evaluation methods includ risk factor analysis, internal control evaluation method, the analytical examination method, fuzzy comprehensive evaluation method, qualitative risk evaluation method, the audit risk model method, the risk rate, this paper selects evaluation method, the fuzzy comprehensive evaluation; since the risk assessment method is a more mature method that combine qualitative and quantitative, this paper choose the fuzzy mathematics method which can better assess a virtual enterprise of audit risk. The fourth chapter has selected BangWei Liverpool-beauty research object, a very successful virtual enterprise, to test the feasibility of fuzzy comprehensive evaluation method. Chapter 5 of the text summarizes the reseach result,and also lists the shortcomings and the strive direction at later.