1、 第 1 页 中文 2390字 The basic reason of auditing risk With the establishment of market economy system, the audit in the maintenance of market economic order, an increasingly prominent role, peoples understanding and awareness of the audit more profound at the same time more and more high expectations of
2、 the audit, resulting audit responsibilities and audit risk also become larger. Certified Public Accountants (hereinafter referred to cPA) as a statutory social audit practitioners, the increasing concern of the community, responsibility and role is also growing. In the new situation, how to prevent
3、 audit risk, audit risk to quantitative analysis to enhance the overall level of audit work before us has become an important issue. False accounting information in China is full of market circumstances, the auditor should not only perform the duties of social identification, but also to cooperate w
4、ith the audited object, the pursuit of certain economic interests, but also the difficulties facing a claim at any time, is the so-called CPA industry dilemma. Therefore, CPA in the law, professional ethics and self-interest continue to maintain a balance between the breaking point of balance, for b
5、alance. Is also undeniable that China has a lot of CPAs audit, audit risk is too high there is a direct impact on the quality of Chinas CPA practice, the basis of international reputation and survival. National Audit Office Furniture 2001 organizations in 16 annual financial statements of listed com
6、panies qualified accounting firm audit completed in 2001 into line quality audit services to inspect. During the inspection, the departments concerned had taken the accounting firm issued 32 audit reports and audit reports of 21 listed companies involved in the audit investigation, inspection found
7、that 14 accounting firm issued false and 23 were seriously The audit report, resulting in false 7.143 billion yuan of financial accounting information, involving 41 certified public accountants. Moreover, audit risk also exists in the world, Enron Enron case theres four issues (use of special purpos
8、e entities over-estimated profit, underestimated liabilities； through the air hanging notes receivable, overvalued assets and shareholder equity； 第 2 页 through limited partnership, push for profits: using partnership networks, self-dealing, suspected of concealing large losses) since the independenc
9、e of the audit firm Anda debt is not enough, the same auditing firm Arthur Andersen created the risk. Also has “the world to pass the event”, “the silver broad summer event”, “the East electron event” and so on, has promulgated chartered accountant the audit risk universality. How to strengthen the
10、audit risk the management, the active control and di evades the audit risk, raises to the audit quality, remoulds chartered accountant the fair social image, becomes each Accounting firm and jobholders urgent matter and may not the shift responsibility. Before the county, the academic match is mostl
11、y the qualitative analysis expectation audit risk, the inherent risk, the control risk and the detection risk. Not the special theory frame or the guide provide the assessment method for these risks, middle the actual audit work is first according to the profession custom determination expectation a
12、udit risk, then the subjective determination inherent risk and the control risk, have not acted according to each to audit units actual situation to determine it has the expectation audit risk, expected the audit risk the Therefore, quantitative study to determine desired audit risk, inherent risk,
13、control risk and detection risk approach, and through overall audit risk and comparing the desired audit risk is whether the audit Gongzuo, developed at such a one kind of audit risk assessment methods for reducing audit risk level, to improve the quality of audit work has important theoretical and
14、practical significance. Research paradigm and research methods from the point of view, audit risk study is divided into three categories: (1) Auditing and Management in the logical framework of the law or regulations of the use of theoretical study and discuss the interpretation of the audit objecti
15、ves, audit environment, audit responsibilities, the audit method and the relationship between audit risk； (2) Experimental and field studies in Auditing, psychology, behavioral science and sociology of the logical framework. Analysis of the impact of audit risk factors and control methods； (3) with
16、empirical research methods in law and economics within the logical framework to discuss the institutional environment, audit risk and audit, the relationship between 第 3 页 market structure. Internal audit risk of the past, the main use of more standard, experimental research, field research, and the
17、 relative lack of empirical research. The more complex the object of the audit, the audit of the contents of the more extensive and more difficult for the audit, audit the greater the risk. Reliance on the audit opinion to improve and expand the scope of audit opinions, audit risk is formed by one o
18、f the reasons. Modern economic life, people have the reliability of financial statements provide information on the growing importance of accounting statement users want to improve through the audit the reliability of accounting information in order to reduce the decision risk, therefore, their view
19、s on the audit has become increasingly dependent. And the impact of the scope of the audit opinion is also growing, reliance on the audit opinion can be more and more people, once they suffer losses in the market requires that there be compensation from the auditor to audit risk increases. Also, the
20、 internal audit unit was and external economic environment is the formation of audit risk factors. These internal and external economic environment will impact on enterprise risk management, audit risk and thus affect noon. (1) audit risk form of subjective reasons. First, the auditors experience an
21、d ability to directly led to the formation of audit risk. As the Audit object content of the complexity and breadth of the audit, audit opinion and peoples dependence on increasing community on the auditors to make professional judgments, required audit must therefore have good experience and a high
22、er judge ability, experience and ability, but always limited, inevitably express the error in the audit process the audit opinion, the formation of audit risk. Second, the audit staff are not strong enough sense of responsibility, failing to maintain proper professional caution is also the reason fo
23、r the formation of audit risk. Auditing standards requires not only the audit staff with technical expertise, should also have a strong sense of responsibility in the audit process to maintain due professional care attitude. If the auditors responsibility is poor, work hard, work will cause many unnecessary mistakes, so have been able to find the problem can not be found in time. If the auditors did not keep their professional and cautious attitude, will
