Research On Audit Risk Control Of DT Accounting Firm

By the end of 2016,accounting firms in Z province reached 211,accounting for the vast majority of small and medium-sized accounting firms.Published by the Chinese Institute of Certified Public Accountants,China Accounting Network finishing 2016 comprehensive evaluation of accounting firms before hundreds of information,in Z Province branch such as Ruihua CPA,Baker Tilly,Sigma accounting firms and other well-known large accounting firms occupy most of the market.For small and medium sized firms,to survive in the industry,will continue to expand market share at the same time to effectively control the risk and audit risk is one of the important risks,so to strengthen the control of audit risk,is the priority among priorities.The concept and the basic characteristics of audit risk,the concept,significance and basic procedure of audit risk control.The DT accounting firm as the research object,based on its own conditions and characteristics of the DT accounting firm,and the related provisions of node system and the questionnaire,the recognition stage,business to undertake the audit planning stage,the implementation phase of the audit,the audit report the audit risk.The fuzzy comprehensive evaluation method is used to evaluate the audit risk.Finally,based on the previous analysis,in line with the principles of practicality,systematization and pertinence,this paper puts forward the measures to control audit risk of DT accounting firm.The following measures: to undertake in the audit stage: improve the audit risk assessment procedures,careful selection of customers,fully understand the business environment,and standardizing audit fee system,improve the quality of audit personnel;in the audit planning stage: the construction of qualified project cooperation team,clear allocation in the process of audit responsibility in the audit function;the implementation stage: to ensure sufficient audit evidence is reasonable,pay attention to analytical procedures;in the audit report stage: to perfect the audit papers,strictly enforce the three level review system,with the audited units to communicate with each other.