The Risk Response Research On Forensic Accounting Authentication Of Accounting Firm

In recent period,with the development of economy and progress of society,the number of economic cases is rising,the demand for the forensic accounting authentication business is also increasing,and the forensic accounting authentication business is developing rapidly.As a financial intermediary,accounting firms have the need to expand new businesses and find economic growth points,so accounting firms are also gradually developing the forensic accounting authentication business.As a part of the evidence in litigation,the expert conclusion made by the forensic accounting authentication business has an important impact on the judgment of the court and other judicial organs,which has been widely concerned by the academic community.However,which should be noted that in the field of the forensic accounting authentication business,there are only general procedural provisions.It has no complete legal provisions about the forensic accounting authentication business.There are a variety of subjective,objective and operational risks when accounting firms work on the forensic accounting authentication business.There is little literature research on the forensic accounting authentication business of accounting firms.Thence,studying this issue,it is intended to find the realistic meaning to the forensic accounting authentication business of accounting firms.The article takes the risk points of accounting firms engaged in forensic accounting appraisal as the research object.Through literature summaries and opinions of consulting experts,it is proposed that the risk analysis of accounting firms engaged in forensic accounting appraisal is mainly in the following aspects:one is to engage in forensic accounting appraisal The risks of the business subject,the second is the risk of engaging in the judicial accounting appraisal business object,the third is the risk of engaging in the judicial accounting appraisal business operation process.In order to further analyze the risks of accounting firms engaged in judicial accounting appraisal,a risk system of accounting firms engaged in judicial accounting appraisal was constructed,and an indicator system was constructed through risk identification.In terms of risk assessment,by selecting forensic accounting appraisal business risks of the executor's debt repayment ability of the HR accounting firm for case analysis and weight analysis,the risk points with a greater degree of risk impact were identified.The management risk of appraisal materials and the degree of risk impact of making appraisal conclusions are at the forefront.Finally,put forward risk response measures in a targeted manner,first of all,the risk response measures of the accounting firm and its appraisers,improve the qualification review system of the accounting firm and appraisers,and propose the education and professional quality of the appraisers;Second,the appraisal materials identification and management of risk response measures should strengthen the identification of identification materials and the management of identification materials;Finally,the risk response measures of the implementation process of accounting firms and their appraisers,and targeted risk response at all stages.