Construction Of The Evaluation Index System Of Enterprise Internal Environmental Audit Risk

In recent years, financial fraud and lawsuit case analysis of certified public accountants, due to the internal control environment defects of audit risk, is one of the important reasons of certified public accountants audit failure. In major financial fraud cases, such as enron, worldcom, shocking exposure survey after the accident, the whole process of enterprise financial fraud data are made by top management in design, implementation and control. Senior managers over the internal control, make financial fraud more hidden, increased the certified public accountants audit risk, finally caused the audit failure. But due to the study of internal control environment audit in our country develops relatively late, lack of unified enterprise internal control environment audit risk evaluation index system, the certified public accountants in the audit of the internal control environment is not suitable for the index system of enterprise actual situation. Unable to control the environment audit risk by quantitative score evaluation, the audit risk prevention, often causing audit failure.Internal control environment, the author of this paper studies the audit risk evaluation index system of building, risk evaluation index system is built with help of certified public accountants to control the environment audit risk quantitative evaluation, to prevent and reduce audit risk level. Paper will be divided into six parts, the first of all, the paper selected topic background and research significance are analyzed, and determine the main content of the thesis research and research ideas. In the second part of the internal control environment audit and audit risk related theory, this study analyzed enterprise’s management and prevention of certified public accountants audit risk, has the very vital significance. The third part discusses the internal control environment audit program and audit risk evaluation, analyses the composition of control environment audit risk factors, and the audit risk assessment process. The fourth part points out the current our country enterprise internal control environment audit evaluation research is insufficient, lack of system and the specific internal control evaluation standard system of auditing environment, and certified public accountants audit risk has not been established and the control environment evaluation of form a complete set of evaluation index system. The fifth part to our country enterprise internal control environment audit evaluation index system of the building, established a set of index system suitable for our country enterprise control environment,the indexes for the quantitative risk score. Part 6 through case analysis, illustrates on the internal control environment audit risk evaluation index system of the practical application, the certified public accountants to control the environment audit risk evaluation, have to follow the basis, so as to control the audit risk, improve audit quality goals.