Research On Audit Risk Evaluation Of Yj Coal Enterprise

Coal accounts for more than 50%of China’s energy production and consumption,and is the most important energy source for China’s economic development.In recent years,under the policy of supply-side reform,the external environment for the development of coal enterprises has undergone great changes.The promotion of clean energy and renewable energy has reduced the market share of coal in the energy industry,the competition among coal enterprises is gradually fierce;with the development of the business of merger and reorganization,the scale of coal enterprises is expanding,while the complexity of business is increasing and the volume of business is large,higher requirements are put forward for the internal management of coal enterprises.Based on the change of the internal and external environment of coal enterprises,the level of audit risk faced by auditors is raised.The continuous innovation and increasing complexity of economic business require more information for decision-making,and the audit quality of coal enterprises is required to be improved accordingly.So how to identify and evaluate the audit risk in the audit business of coal enterprise,then reduce the audit risk and improve the audit quality is very important to the auditors.In the existing research,most scholars focus on the identification and evaluation of the risk of material misstatement in the audit risk assessment,but there is little research on the identification and evaluation of the inspection risk.The reasons for the failure of the audit are mainly the deficiencies in audit evidence,audit procedure,professional skepticism,working papers,etc..Therefore,the theoretical and practical circles should attach importance to the identification and evaluation of the inspection risks,this paper intends to build a more effective audit risk evaluation system.On the basis of Literature Review and understanding of audit projects of coal enterprises,30 indexes related to audit risks of Coal Industry are selected,it covers seven aspects:External Environment,enterprise nature,internal control,financial performance measurement accounting policy,audit procedure and audit project group.The combination weight is determined by AHP and entropy weight method,the comprehensive evaluation of audit risk is carried out by mould and comprehensive evaluation method.