Certified Public Accountant Audit Risk Causes And Prevention Research

Several years before,a series of accounting scandal associated with the efforts of CPAs have taken place frequently in securities market .One of the most famous cases is the accounting embezzlement of "Enron" with the Andersen's audit failure.These fraudulent activities have resulted in huge loss of public confidence and badly damage the professional image of CPAs. As a result, the audit risk is also been focused on.Three years gone,the social and economic environment has greatly changed.So in my view it has greatly realistic meaning to study the audit risk .This dissertation is divided into 5 parts.Part one is "Introduction" .This part discusses the research background,motivation,research methodology,key research issues and notes the significance and necessity of the research.In the part 2 ,the definition of auditing risk is set forth.and the characters of auditing risk are concluded.The modified audit risk model is also deeply analyzed.The third part revealed the reasons of audit risk from the audit inner relationship.The forth part analyzed the objective and subjective reasons of what the audit risk is emerged;revealed the inevitability of audit risk;explained the universal law of the audit risk and the specialization of the audit risk existing and developing in China.The last part suggested the countermeasure of how to be guarding the audit risk.In conclusion.the factors of CPA high auditing risk in our country result from all aspects.Auditing risk lies in the inner relationship of the auditing and closely related to the realisitic society.This dissertation discusses the reasons of high audit risk and how to avoid and control auditing risk .It's not only need CPA to enhance risk consciousness and improve abilities.but also need the concern .understanding and support of our society.