会计专业外文翻译5

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1、 1 广东工业大学 华立学院 本科毕业设计（论文） 外文参考文献译文及原文 系 部 会计学部 专 业 会计学 年 级 2008 级 班级名称 08 本会计学 7 班 学 号 14010807041 学生姓名 巴贤标 指导教师 李伟文 2012 年 4 月 20 日 2 I The discussion on audit risk and prevention of accounting firm A The goal and the significance of researching audit risk .8 B The problems of accounting firms 8 C

2、The analysis of reason rising audit risk .10 D The strategy reducing audit risk of CPAs .11 E Conclusion .14 3 The discussion on audit risk and prevention of accounting firm The goal and the significance of researching audit risk Audit risk not only affects CPAs vital interests， but also is direct p

3、roportion to the operating risk So， it is important to study the reasons of audit risk The studying on audit risk is to improve the working quality of CPA to reduce the charged risk， to construct a reasonable auditing environment， and to inform and provide fair information to users to help them maki

4、ng-decisions The author thinks the audit risk rising due to poor quality of accounting firms The CPAs work for firms， and the firms should be responsible for CPAs activities， to decrease the CPAs risk and avoid the firms risk Only those risk are considered， both the firms and the CPAs may improve ea

5、ch other to promote the development of CPA business. The problems of accounting firms Low-price competition Social existence of competition， the price is the most key eye-catching customers If any firm uses better price， the business would increase， and give rise to more profit accordingly， and the

6、firms own competitive advantage to ensure the future development There is an audit fee standard in the firm， but also there is greater flexibility on specific operations（ Industry standard for audit fees is shown in Table 1） Such as Sichuan XX accounting firm， total assets in the end of the year are

7、 ￥ 1，553， 871， 396 18 in the audited unit If in strict accordance with the standards， the audit fees are ￥ 409， 967 85， but the actual audit fees are ￥ 1 80， 000 00 in the firm s invoice The more difference price is lower than the normal price level， which would apparently influence the audit qualit

8、y and increase the audit risk The imperfect system of quality control At present， most firms require the issued audit reports should base on threetier review systems In other words， after issuing the first draft of audit report， project manager must take it to departmental verify， then to manager in

9、 charge of department verify， to quality supervisors review lastly Only after all the three review staffs agree， the audit report may be issued formally In fact， the firms dont carry out the system conformity strictly because of many reasons， and reduce part of the procedures For example， during the annual auditing， some audit reports are issued by twotier review system conformity strictly because of more businesses in Sichuan XX accounting firm So there are some problems in audit reports When the firms