Research On Audit Risk Control Of H Accounting Firm

As far as China is concerned,accounting firms have an important responsibility in social auditing.With the diversification of China's economic development,maintaining social and economic order and standardizing the development of enterprises is very important,and accounting firms play an important role.In recent years,with the frequent occurrence of audit scandals,the audit risk control research of accounting firms has gradually attracted widespread attention.From "Lantian shares" to "Wanfushengke",the cases of audit failures frequently occur,and the accounting firms behind them have an unshirkable responsibility.Whether it is a large accounting firm like Ruihua or a small local accounting firm,the cases of audit failures have occurred frequently.Under such circumstances,how to strengthen audit risk control is an urgent problem for accounting firms,and it is also the key to improving the core competitiveness of each accounting firm.Further,this plays a vital role in the healthy development of the accounting firm industry.Based on the concepts and models related to audit risk,this paper analyzes the status quo,problems and causes of audit risk control of X accounting firm.In the process,it was found that H CPA has audit risk in various business stages.The analysis is as follows: there is no effective control in the business acceptance stage,there is no standardized auditing procedure;in the audit planning stage,more auditing opinions of project team members are biased.To some extent,the laws and regulations have been neglected;there are many irregularities in the inventory implementation process and the letter-certification procedures during the audit implementation phase.According to the specific situation of H CPA firm,the corresponding cause analysis was carried out,mainly the personnel management and training,risk control system,audit cost and review issues.In addition,based on the situation of H accounting firm,this paper designs the audit risk control scheme by using the analytic hierarchy process.the second step is to design a targeted indicator system and weight;the third step is to quantify the overall and various stages of the audit of H CPA firm.Risk control situation.Finally,in view of the actual audit risk control situation of H CPA,this paper proposes measures to protect the audit risk control plan of the institute.