Research On Audit Risk Management Of ZX Accounting Firm

In today’s economic globalization,China’s economy is operating steadily with changes,and the downward pressure on the economy has increased,which has brought a lot of difficulties to many enterprises.Auditors of accounting firms represented by certified public accountants play a great role at this time.They are indispensable in maintaining the stability of the capital market and providing the market with true and fair accounting information.At the same time,many problems of the company are gradually exposed,such as the lack of company management level,corporate and auditing department fraudulent reports and other frequently occurring problems,constantly testing our accounting firms.The cross integration of multiple fields has caused the complexity and uncertainty of the auditing work of accounting firms,cast a shadow over the future of accounting firms in China,and brought great risks and challenges to the audit management of accounting firms.Most of the accounting firms in China belong to small and medium-sized accounting firms.Compared with large accounting firms,the risk management is not sound,and internal control is not strictly enforced.Therefore,this research selected a small and medium-sized accounting firm.Through internship and work experience,it conducted in-depth investigation and research on the basic situation of ZX accounting firm and the status of audit risk management implementation through field investigation.Then through a questionnaire survey,analyze and summarize the audit risks existing in the entire audit process of ZX Certified Public Accountants,and then put forward targeted countermeasures and suggestions,and also hope to be helpful to other firms.Research framework: The first part is the introduction,including research background and significance,research status at home and abroad,research content and research methods.The domestic and foreign research status,research methods,research ideas and the innovations and deficiencies of the research on audit risk management of accounting firms are described in detail.The second part is the related concepts and theories of audit risk management.Relevant concepts and related theories of audit risk management;the third part is the survey of ZX accounting firm and the implementation of audit risk management,including basic overview,audit business processes,etc.,and then designing a questionnaire and analyzing the survey results;the fourth part is the ZX accountant Analysis of transaction audit risk management issues and causes,from the four dimensions of business undertaking stage,audit planning stage,business implementation stage and report issuing stage,summarize the problems and analyze the causes from three aspects: audit subject,audit object and audit environment.In the fifth part,for the problems in ZX accountant’s audit risk management,according to its own experience,research materials,and systematic analysis,it puts forward targeted solutions.