Exploration Of Accounting Firm Audit Risk Management Issues

With exposure of audit failure case one by one and find out,some famous accounting firm so discredited at home and abroad,lead to failure,not good control the audit risk is a very important reason.With the increase of these cases,the folk audit activities more and more active,the folk audit is becoming more and more significant influence on social economy.Certified public accountants audit can also be referred to as the independent audit and social audit.Certified public accountants audit has a very important role in economic and social activities,with the development of the national economy level enhances unceasingly,in the growing role in the process of enterprise development.We found in the research about problems arising from the accounting firm audit management,scholars have launched a thorough analysis of problems in the work practice is also put forward a more comprehensive solutions,but because of the complexity of the accounting firm job design level and the development of era,the influence of the accounting firm trial management problem is always emerge in endlessly.It is on this basis,this paper first shows the research background,reviews the related research situation and illustrates the purpose of this study,meaning and basic train of thought;For certified public accountants audit risk management defined the concept and connotation,and introduces the main research methods used in this paper.This paper discusses the audit risk management.Audit risk management refers to the auditors on the audited internal control the basis of full understanding and evaluation,by means of certain audit,analysis and judge the risk of being audited and its degree,according to different degree of risk factors for conditions and take the corresponding audit strategy,strengthen the substantive test of high risk point,will reduce residual risk to an acceptable level of the internal audit activity.The audit risk management should follow the following principles: principle of system analysis and timely control principle,standardization management principle,the principle of combining qualitative and quantitative.This thesis is based on case analysis of the main research methods,thus select the Jiangxi province Zhongshan first certified public accountants,for example,a detailed discussed the affairs of the problems existing in the audit risk management.The author carefully analysis the existing problems are as follows: governance structure is imperfect,the audit risk identification ability is poor;Understanding of the audited andits surroundings is inadequate;In view of the material misstatement risk coping;In the implementation of control test and substantive procedures not strictly;The audit program execution,the audit risk assessment.After to Zhongshan serious discussion on the problem analysis,which the reason of the above problems are as follows: there are serious defects of the internal governance structure result in imperfect internal control procedures;Management does not attach importance to the audit risk management,quality control is not strict;Professional competencies existence question;Audit independence is not strong;This instead of audit related understand thoroughly the relevant laws and regulations.Zhongshan's audit risk in order to better solve the problems existing in the management,this article borrow signed the successful experience of Dahua certified public accountants in Jiangxi branch office.Dahua in order to manage the audit risk by using the following methods: accept audit business before implementation of strict quality control;In the process of the implementation of audit services to implement strict quality control;After the completion of the audit business of strict quality tracking control.In the audit risk management which can analyze the Dahua to borrow the successful experience of sign: improve the internal governance structure,the audit risk identification ability;Attaches great importance to the management of audit risk management;Strengthening the audit personnel professional training;By the audit risk identification model,the audited environment seriously analysis;Through technical identification method,careful evaluation of audit risk.Through analyzing successful experience by Dahua,combined with the practice of Dahua,this paper argues that perfecting the Zhongshan the audit risk management countermeasures are: to further improve the firm's organizational structure,establish strict supervision mechanism;To strengthen the management audit risk awareness,attaches great importance to the audit quality.To encourage professionals to improve professional competence;Fully understand the audit institutions and environment,and to evaluate its risk effective;Follow the audit procedures,implementation of strict quality control.