Research On Optimization Of Auditable Value Identification Of A Audit Project Based On Risk Management

With the rapid development of the social economy,business activities of enterprises have become increasingly diversified and complicated.New technologies,new processes and new materials are constantly emerging,modern information technology is changing with each passing day,and audit risks are becoming larger.How to identify,evaluate and respond to audit risks runs through the entire audit process.As the audit risk enters the business acceptance stage of audit activities,it determines the success or failure of the project,the size of the audit,and the legal responsibility.Therefore,when undertaking auditing business,judging its auditable value is a proposition that every accounting firm must face directly.However,at present,there is no clear-cut standard for determining the auditable value of auditing business.The firms are fighting each other,and different standards for different affairs are mostly subjective,leading to uneven quality of audits,which is not beneficial to the entire CPA Development of the industry.Based on this,this paper is based on the risk management theory and the fuzzy summary evaluation method,and strives to establish a certain operational identification standard in the business undertaking stage to improve audit quality and maintain the social image of the certified public accountant industry.In view of the above problems,this paper first studies the relevant theoretical basis and defines the auditable value of auditing business.Then,a risk database is formed by summarizing the risk factors of all parties faced by the analysis firm when undertaking the business,and based on the risk management theory,combined with the fuzzy comprehensive evaluation method,a new audit project auditable value recognition model and standard is constructed.At the same time,this article takes the auditing project undertaken by Z Certified Public Accountants as the research object,uses the newly constructed auditable value identification model to optimize its original identification process,and uses quantitative and qualitative combined analysis to weaken its original existence which is too subjective.And incomplete risk considerations.Finally,in view of the business undertaking risks faced by the firm,this article also proposes a series of risk response measures.The author believes that optimizing the process and standards for determining the auditable value of audit projects will help control audit risks from the source and avoid possible audit failures in a certain sense,which is conducive to thehealthy development of the audit industry and the improvement of audit quality.In addition,the model constructed in this paper has strong operability,and has certain reference significance for accounting firms of the same size.