Research On Audit Risk Control Of A Certified Public Accountants

With the deepening of China’s reform and opening up and the strengthening of the legal construction of the economic and legal environment have undergone great changes, a variety of laws and regulations are gradually improving, the public’s awareness of the law are constantly improving.Certified Public Accountant career years also will be rapid development, gradually expand the scope of the audit, the public increasingly high expectations of its audit results, therefore, increasing professional responsibility CPA Audit. The variability of the social and economic life and the increased complexity of the difficulty of the social audit, which is bound to generate audit risk. Audit risk caused by a substantial increase in the audit practice of a community-wide, deep concern. The fundamental starting point of the audit risk research should be understanding of their meanings and characteristics, it is an important prerequisite for understanding of audit risk, prevention, and control of audit risk.So, people need a correct understanding of the meaning and characteristics of audit risk, in order to effectively identify audit risk, to strengthen audit risk awareness, in order to effectively prevent and control the audit risk, stabilize and maintain the order of the socialist market economy, to make it betterthe development should be the responsibility of doing CPA Audit. In today’s CPA changing institutional mechanisms, accounting firms and certified public accountants have become the audit risk takers. All accounting firms in order to survive and development must be the center of attention is the risk control problem, it is also contemporary audit one of theorists thermal discuss the problem. The paper first introduces the definition and characteristics of the audit risk, and expounded A CPA audit risk status and existing problems, and thus from the integrity of the social audit clients, the company’s governance body is perfect, whether a sound internal control systemsubjective aspects of the audit scope and content objective aspects and auditing of its own defects, audit their own quality and audit fees, auditing Risk. According to reason in a targeted manner in the effective control of the audit risk A CPA proposed meet the the CPA status quo control initiatives, I hope that the the points valuable suggestions made in good health and development of the entire community of certified public accountants practicing.