The Research On Internal Control Audit Risk And Control Of CPA

In order to ensure the effectiveness of internal control, listed companies need to disclose self-assessment and self-evaluation report on construction and implementation of internal control.However, Enterprise disclosure of internal control self-evaluation report cannot be complete, objective, real and effective to reflect enterprise internal control of establishment and implementation situation, therefore, it needs CPA as independent third party to objectively and appropriately evaluate and audit enterprise establishment and implementation situation of internal control, and disclosure internal control audit report. CPA objectively and appropriately evaluate and audit enterprise establishment and implementation situation of internal control,on one hand,which can promote establishment and implementation of enterprise internal control more reasonable and effective; on the other hand, which can improve CPA audit efficiency and audit quality, therefore, internal control audit have important meaning. When CPA audit the listed companies’internal control,acquiring audit evidence based on the audit sample to comment on the design and operational effectiveness of internal controls,which is subjective, therefore poses audit risk. Audit risk is caused by internal and external factors,therefore it can be controlled. Overall, we should reinforce the research on internal control audit risk, research and create audit risk control methods, so that can reduce audit risk.Based on this, this paper analyzes the reason of audit risk and correspondent control methods from the audit project.This paper is divided into six parts:the first introduction chapter presents the background and significance of this study, analyses the relevant research status, introduces innovations and research framework of this article; the second chapter is about audit risk overview of the basic meaning of audit risk, basic characteristics, classification of the audit risk model and audit risk management, which provides a theoretical basis for this study; the third chapter is about the present situation of CPA audit risk from the audit project, audit object, and audit environment; the forth chapter analyze four internal control audit risk and Genesis.; the fifth chapter presents audit risk control measure from audit project; the sixth chapter summarizes the results of this study and Insufficient.