Research On Audit Risk Of Certified Public Accountants

The audit risk is an important concept of audit. Refers to the auditor after implementation audit of financial statements published the possibility of wrong opinion, It mainly refers to the situations:a financial statements is material misstatement or omission, audit personnel audit that real fair published positive audit opinions; Now with our country socialist market economy system establishment and is increasingly perfect, all kinds of administrative laws and regulations have issued, and the national compensation law "and other laws and regulations, the issuance of the audit face economic and legal environment has also had the very big change, in recent years, with the increase of audit litigation, Audit risk is increasing. Audit risk has become a national audit organs, social audit organization, internal umpire institutions and the auditors must emphasize and studied problem. Audit risk is an important content of modern audit, so strengthening the audit risk of research, to guarantee and improve the auditing quality is of great significance. Our audit work starts later. Along with the development of audit work, Audit risk has become one of our audit practice urgently to be solved in the actual problem. In order to perfect our audit theory, improve the auditing quality, this article is about to talk about the audit risk meaning, Characteristics, types and analysis of causes, and further puts forward the preventive audit risk effective measures, and strive to make audit to better service for the national economic development. the paper focuses on the discussion of the audit risk theory and practice problems.