Research On Major Misstatement Risk Assessment And Coping Strategies Under Financial Sharing Service Mode

With the rapid development of economy,the enterprise scale is expanding day by day,and there are more and more group enterprises all over the world and all over the country.In order to prevent the excessive expansion of enterprises,financial personnel redundancy,financial accounting standards are not unified,high financial and human costs,low efficiency and other problems,more and more large group enterprises began to establish financial sharing center,the implementation of financial sharing service model.Financial sharing service mode is a distributed management mode based on Internet,computer information technology and financial process reengineering.The implementation of financial sharing service mode improves the financial management efficiency of enterprises,reduces the financial cost through financial scale effect,and changes the formation process of financial statements.Under the financial sharing service mode,enterprise business processes are basically embedded in the information system,and various data information is also stored in the information system,so enterprises are more dependent on the information system and information technology than before.The development of Internet information technology has accelerated the pace of enterprise accounting informationization,which has changed the auditing environment,contents and means of certified public accountants.Implementing financial Shared services model of enterprise is increasing,under the guide of financial statements for certified public accountants audit risk specific how to carry out,how to understand the financial sharing mode of the auditees and environment,to evaluate material misstatement risk,and how to carry out risk,become the current financial statements certified public accountants audit is the focus of attention,also is the direction of the auditing theory research.Firstly,this paper elaborates the financial sharing service model and the related theory of audit risk,then analyses the influencing factors of the major misstatement risk under the financial sharing service model based on the major misstatement risk model,and reconstructs the index system and evaluation model of the major misstatement risk according to the particularity of the formation process of enterprise financial statements under the financial sharing service model.According to the reconstructed risk assessment model,the case company A has carried out an empirical verification of the risk assessment of major misstatement by using the method of fuzzy comprehensive evaluation,and the evaluation results are medium to high.Finally,according to the risk assessment results of major misstatement,this study puts forward the Countermeasures of audit risk from two aspects: the overall response measures at the statement level and the further audit procedures at the recognition level.It is hoped that the research results of this paper can help CPAs to actively cope with the situation of the change of major misstatement risk points of the audited units in the financial sharing service mode and reduce the audit risk.It is also hoped that the research results can provide theoretical support for the improvement of the relevant provisions of the CPA industry.Of course,due to the limitations of my knowledge and practical ability,the research process and conclusions are inevitably inadequate,which will become the direction of my future efforts and continue to focus on the trend of Financial Sharing under the power of CPA audit.