XX Small And Medium-sized Accounting Firm Audit Risk Control Research

With our audit industry continuous sustainable development,audit report of the increasingly prominent role,the social from all walks of life rely on the audit report more and more,audit related the sustained and healthy development of the national economy,accounting audit in our country in recent years has been greatly improved,but on the other side,some caused public outcry for audit failure case is endless,China's economic environment and auditing environment is still not very optimistic.Now our country to practice as a certified public accountant about 9 million people,in the accounting firms,small accounting firms accounted for most of the,but from all walks of life are often paid little attention to small accounting firms,naturally,not to mention the small accounting firms audit risk prevention and control research,they will only pay more attention to the Study of medium-sized accounting firms audit risk.So,on small and medium-sized accounting firms audit risk control,it is urgent to study on.In accompanied with the process of globalization to speed up gradually,and the continuous improvement of computer information technology,makes the birth of the new way to trade is constantly,and many multinational companies in the new situation,so as to increase the competitiveness of the world market,so many enterprises are facing the situation is complicated,and its operating risk also grows,but also because of the role of accounting firm is to maintain social economic institutions and guarantee the legitimate interests of the related social workers,it is the requirement of certified public accountants and expectation is also constantly increased,and the folk audit also is in the responsibility of the structure of social economy is also more and more big,the challenge is also more and more,in addition to any public accounting firms are facing an important issue is the audit risk,because for the control of audit risk and its effect is good for the future of any accounting firm development,and have to bear the legal liability of direct impact.So the first part of this article is to research methods and innovation,the mainly is to show how should this article studies and proposed innovation point.The second part is to systematically discuss the status of audit risk in audit risk theory system,and expounds on the audit risk factors,and the construction of evaluation index system and model.The third part is to XX accounting firm as an example,and explains the causes of the formation of XX accounting firm audit risk.The fourth part is to put forward some effective measures to our country accounting firm's audit risk control,in order to promote the sustainable development of the accounting firm good health.