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Certified Public Accountant Audit Risk And Its Prevention

Posted on:2001-05-10Degree:MasterType:Thesis
Country:ChinaCandidate:Z H XiaoFull Text:PDF
GTID:2206360002951961Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Since the country restored the CPA system in 1981, folk auditing has been developing for 18 years . During the establishing and improving of the socialist market economy, the folk auditing develops continuously and rapidly in order to meet the demand of the market economy, it is playing a much more outstanding role than ever before in the aspect of maintaining the market economic order, which arouses the general concern in the world. The society is expecting too much for auditing ,which increases the responsibility and the risk involved in auditing . The risk is both a question of theory and that of practice. The great significance of studying the risk lies in one is the demand of improving the auditing theory, another is to promote the development of auditing practice healthily. Since the CPA profession stepped into a stage of lawsuits xploding? the risk has been a topic of general interest which people are always studying and discussing. During these years, it is wellnown that a series of major auditing events have successively occured in China, such as uanye?event in Shen Zhen, hongcheng?event in Beijing, iongminyuan?event in Hal Nan. These events have brought negative influence to the developing of our Public Account profession and also sounded a warning for the CPA, from which, the CPA acquired the preliminary perceptual knowledge of auditing risk. Thus , the risk has been a question which the auditing theory profession and staff pay a particular attention to. This is why I originally decided to choose the subject There are four parts included in this thesis to expound the concerned issues on auditing risk. Part one introduces the conception of auditing risk, components and characteristics, on the basis of which, analyses how the risk is formed. Part two introduces how the SinoS audit profession gets to know the auditing risk. Part three conducts qualitative and quantitative analyses on the auditing risk. Part four proposes the preventive measures against auditing risk. As CPA profession itself, how to lower the auditing risk and avoid legal lawsuit is a major issue which is closely related to the existing and developing of CPA. This thesis aims at taking preventive measures and studying them against auditing risk. I must say that,what the thesis studies is only a beginning, with the developig of the socialist market economy in depth, Inevitably, the risk study will be promoted greatly.
Keywords/Search Tags:Accountant
PDF Full Text Request
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