The Risk Coping Study On Forensic Accounting Of Accounting Firm

In recent years, forensic accounting has been the hot topic of the whole world, because of itsinterdisciplinary borderline, attracted the attention of scholars. Therefore, accounting firm engagedin judicial accounting appraisal is an office to develop new economic point of growth, diversifiedtheir business demands, but also suggests that the CPA has begun in the exploration of new field.However, compared with the more perfect judicial system of identification of judicial accounting,CPA in addition to the independence of judicial accounting system has more advantages, engagedin this emerging business faces a number of unavoidable risk. Although the judicial accounting islike a raging fire by numerous scholars, but literature about the accounting firm engaged in forensicaccounting do not see more, however. This paper through a range of questionnaire investigation,find out the accounting firm engaged in judicial accounting appraisal of various risk factors, andcarries on the classification to the risk, to construct a three-dimensional risk control framework,from the comprehensive risk control perspective on how to deal with the identification of judicialaccounting in the business to the accounting firm risk. This paper on the current stage of China’sjudicial accounting identification pattern undertook an analysis, found that the current system ofidentification of judicial accounting business mostly by justice, supervisory organs into the capsule,its independence has been weakened, social intermediary organizations involved in this businessless. In this paper, without too much advantage for accountant firm in the identification of judicialaccounting business, but prospective seen venture in this business," nip in the bud", so as to betterdo a good job in this business. Based on this judgment, this article to the risk weight measurement,and carries on the system analysis, to identify each kind of risk control key, and find out the keyfactors of comprehensive risk control, and select one of the accounting firm to empirical testing,finally forms a set of practical risk response pattern, for later accounting firm engaged in judicialaccounting evaluation and reference.