Prevention And Control Of Audit Risk In The A Firm

In our country, the development of capital market, the company more and more risks in business activities, in addition, accounting firms and signature certified public accountants in the process of audit risk are also growing. In recent years, many major financial fraud event happened in our country, including many listed companies, and some will be listed companies, and these events occur, the audit industry subjected to very large credit crisis, the social public to the audit of financ ial information no longer trust, the resulting problems very much. Therefore, the auditing profession attaches great importance to the audit risk now, for now, how to effectively control the audit risk, to the accounting firm and certified public accountants are in dire need of solve the problem.In this, based on audit risk related knowledge, including the concept and model on the basis of A public accounting firm, for example, this paper discusses the current situation of A public accounting firm audit risk, the existence question and reason, and put forward corresponding countermeasures. First of all, according to A public accounting firm of the investigation of the status quo of the audit risk, it is concluded that A accounting in business carries on stage, because of the increasingly fierce competition and driven by interests, the accounting firm can sometimes be willing to take risks to undertake some obvious business audit risk, audit planning stage many exists although the content of the audit risk h as given, but not enough in-depth, practical investigation on the umpire party also is insufficient, lead to audit, the risk is bigger. Audit implementation stage, in the process of the audit projects to the root cause of the audit risk, failed to control all is in order, cause some risk factors, lead to increased risk. In-depth analysis of its in the problem of audit risk, including the deficiency in the firm's quality control system, the audit project defects in terms of risk control, and the professional ethics of certified public accountants can't control.Next, according to the modern audit risk model, this paper discusses A accounting firms that audit risk exists, the mainly includes two aspects of material misstatement risk and check risk factors. And using the analytic hierarchy process(ahp) to A public accounting firm to evaluate the risks of A public accounting firm to audit risk assessment as the target layer, material misstatement risk and check risk as index layer, set up eight indicators in detail, and its weight was calculated according to the result of calculation shows that A public accounting firm audit risk assessment results as the medium, aiming at the problems A accounting firm's audit risk, the causes and assess the situation, this pap er brings forward A certified public accountants audit risk control recommendations, Suggestions according to material misstatement risk factors: carefully choose the audited units, comprehensive measurement and evaluation of the auditees accounting enviro nment, the comprehensive assessment of the auditees internal control system. Inspection against the proposal put forward by risk factors: certified public accountants consciously resist the unfair competition in the industry, certified public accountants to improve their comprehensive quality, efforts to narrow the social public expectations with the auditor.