Analysis of the formation of audit risk and prevention of6782.docx

Analysis of the formation of audit risk and prevention of6782.docx

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Analysisoftheformationofauditriskandpreventionof6782

Analysisoftheformationofauditriskandpreventionof

Abstract:

Theexistenceofauditriskofmakingfalsedistortionoftheaudit,resultinginatremendousimpact.Specificationintheauditwork,auditprocedurestoreducetheinfluenceofobjectivefactorstostrengthentheauditteam-buildingandcontinuingeducationsoastoreducesubjectivefactorsarise.Sothatthedevelopmentoftheauditprofessioningoodhealth.

Keywords:

auditriskfactors,thesubjectiveandobjectivefactors,preventionmethodsandmeans

      0Introduction

      Withthedevelopmentofmarketeconomy,graduallybroadeningthescopeofsocialaudit,itisincreasinglyhighexpectationsoftheaudit,theauditprofessionresponsibilityisgrowing.Socialandeconomiclifeofthecomplexityanduncertaintyincreasethedifficultyoftheaudit,thecorrespondinggeneratedacertainamountofauditrisk.Tothisend,itshouldbeacorrectunderstandingofauditrisk,increasedauditriskawareness,activelyandeffectivelypreventandcontrolauditrisk,sothattheauditinthemaintenanceofmarketeconomicordertoplayitsproperrole.Heretheauthoroftheformationofauditriskfromthecausesandprevention,etc.tomakesomeanalysis.

      Thebasictheoryofanauditrisk

      1.1Theconceptofauditriskauditriskisauditstaffduringtheauditdidnotrealizenotusingproperauditproceduresandmethods,orthewrongestimatesandjudgmentsofauditmatters,misstatementoromission,madewiththefactsdonotconsistentwiththeauditfindings,andthenbytherelevantstakeholdersandpotentialstakeholdersoftheallegations,andeventhepossibilityoflegalliability.Auditriskfromtheinherentrisk,controlriskanddetectionriskcomponent.

      1.2auditriskcharacteristicsofthemaincharacteristicsoftheperformanceofauditriskasfollows:

first,objectiveexistence.Second,uncertainty.Third,theseverityofeconomiclosses.Fourth,thecontrollable.Howtostrengthentheauditriskmanagement,effectivecontrolandpreventionofauditrisk,improveauditquality,areincreasinglysubjecttoauditontheentireindustryandtheentiresocietytopreventtheauditriskisthatworkersmustpayattentiontoeachauditofawork.

      1.3theperformanceofauditrisk①signthebooklinkstheriskofauditengagement;②theriskofauditsampling;③partoftheriskofauditevidence;④partoftheriskofauditreports.

      Twocausesofauditrisk

      Auditriskisanobjectivereality,isinevitable.Include:

      2.1Auditobjectivefactors①thecomplexityoftheobject;②thebreadthofauditcoverage;③environmentalimpactoftheaudit:

thesocialenvironmentontheimpactofauditrisk;legalenvironmentfortheauditrisks.

      2.2Thesubjectivereasons

      2.2.1auditinstitutionsandauditorstotheirownreasons①operationalcapacity.Mainlymanifestedinthefollowingaspects:

anon-standardauditwork,theauditmethodologybehind.bauditcontentignoredomissions.c-depthauditworkisnotenough.dAuditMethodsinappropriate.eauditofthereliabilityofevidenceisnotstrong.②thequalityofprofessionalethics.Auditorsagainsttheauditofprofessionalethicsindealingwiththerelationshipbetweentheauditedentityisnotenoughcautioninviolationofauditingprocedures,auditingstandards,auditingdisciplineresultingfrompracticingfavoritism,toconcealtherisksofsuchaudits.

      2.2.2Beishendanweiintheaudit,iftheauditislimitedinscope,theauditorswillbeunabletoobtainsufficientauditevidenceandeffective.Limitthescopeoftheauditfortworeasons:

oneisBeishendanweiafraidtheproblemisexposedandtherighttoimposerestrictionsontheauditimpedethenormalprocessofauditingtheauditorscheck;theotherhand,auditorsarenotrelevantcircumstancesBeishendanweiwell-known,theotherpartytoprovideinformationwasincomplete,deliberatelyhidingthecontentsofitseconomicactivities,whiletheotherisnotyetrighttomakecommitmentstoprovidedataintegrity,whichhaveadirectimpactonthequalityofauditwork.①corporatecorruptionandfraudmeansanincreaseinthephenomenonofenhanced;②weakinternalcontrolsystem;③auditedunitsperfunctory.

      3AuditRiskCountermeasures

      Withtheconstantdevelopmentoftheauditprofession,atpresenttheinternalauditinstitutionshaveestablishedaneffectiveinternalmanagementsystem,whichforthestrengtheningoftheauditoflawenforcementtoimproveauditquality,againstauditrisk,hasplayedapositiverole.Butitcannotbeignoredinordertoensurethehealthydevelopmentoftheauditandtheorderlyoperationofthesocialistmarketeconomy,inthecurrentauditwork,westillneedtostrengthentheauditriskawareness,preventionauditrisk,improveauditquality,thefirstplace.Ibelievethattheauditriskpreventionshouldbethefollowingaspects:

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      3.1fosterriskawareness,properriskassessment①fosterriskawareness,strengthentheauditresponsibility;②broadentheauditperspective,concernedabouttheauditrisk;③changeourthinkingandconcepts,toenhancemanagementawareness;④reasonableassessmentofrisk,fullattentiontotheimportanceoftheaudit.

      3.2strictcompliancewiththerequirementsofindependentauditingstandards,standardizetheauditprocesstheauditprocesshasitsowntechnicalskillstofurtherregulatetheauditofoperatingprocedures,andactivelyexploretheinternalcontrolsystemauditsandothermodernauditprocedurestodeterminetheauditwillbefocusedonsamplinganddetailedcombinationofauditprocedures.First,focusonpre-trialinvestigation,preparedagoodviableauditprogram;secondistostrengthentheauditprojectmanagement,includingprojectpreparation,projectimplementationprocesswillfocusonanddifficult,andinformationcontrol;Third,thetrialprojectistoestablishaccountability,cleartrialrightsandobligationsofpersons,sothatwords"deep,thoroughly,accurately,andreality",thatisthefactthatthedeepinvestigation,theproblemthoroughly,andqualitativeaccuracy,theresponsibilityofimplementation;fortheprojectauditfoundthateachissueshouldbe"FourQuestions",that"what,why,how,howtodo."Fourth,weshouldattachimportancetotheauditwritinginstruments.Theauditreportistheprojectmanagementfocusistoconducttheauditofthecarrier,aconcentratedexpressionoftheauditresults.

      3.2.1adheretotheindependenceofPracticehasprovedthatalotofcourtcasesareduetobiasofCertifiedPublicAccountantstolistentocustomer'ssideofthestory,andsuccumbtovariouspressures.Lossofauditindependence,itisdifficulttobeimpartial,itcannotbeanappropriateauditplan,accordingtoplanningtheaudit,naturallylessauditriskmanagement.Independence,thoughnotaguaranteetoreduceauditrisk,auditrisk,butcanbeusedasanimportantmeasureofpreventivecontrol.

      3.2.2Inaccordancewiththerequirementsofauditingstandardsathomeandabroadtocarryoutbusinessfromtheauditfailuresofview,non-compliancewiththeindependentcertifiedpublicaccountantsauditingstandardsisthemainreasonleadingtothefailureoftheaudit.Tocomplywiththeindependentauditingstandardswillnotonlyhelptoavoidauditrisk,butalsoasacertifiedpublicaccountantfromtheclientfromreceivingabadresultinlitigationtoprovideadequatelegalbasis.

      3.3strengthentheauditteambuildingandfollow-upeducation

      3.3.1theestablishmentofvocationalaccesssystemforauditingbodyofpersonsenteringthestrictsupervisiontoensurethatpoliticalandideologicalandprofessionalcompetenceofqualified.

      3.3.2theestablishmentofthefollow-upauditstafftheideaoflifelonglearningeducationsystemfortheauditworkrequiresasystematicandplannedtheorganizationofhigh-levelprofessionaltraining,andconstantlyupdatetheirprofessionalknowledgetomeetthedevelopmentrequirementsofthenewsituation.Strengthenfollow-upeducationtoimprovethequalityoftheauditstaffofbusinessandprofessionalethicsistopreventandtoavoidthefundamentalwaytoauditrisk.Follow-upeducationshouldbestrengthenedintwoways,first,professionalethicseducation,andsecond,professionalskillstraining,thetwocomplementeachother,areindispensable.Therearetwowaystofollow-upeducation,firstbyindustryassociationsforces,accordingtotheauditstaffneedtoimplementahierarchicaltraining;secondisself-educationoftheauditstafftouseeveryopportunitytomasternewknowledgeandnewskillstokeeppacewithsocialdevelopmentpace.

      3.3.3theestablishmentofauditstaffwithprofessionalknowledgeofthetreatmentsystemlinkedtorelyonauditorstopracticeknowledge,experienceandskills,sotheauditorsshouldbecompetentintheirwork,wemustenhancelearning.

      3.4Thewaysandmeanstoimprovetheauditoftheauditapproachinthereformandinnovationtostrengthentheauditriskmanagement,preventionandreduceauditrisk.Auditsubjectinthebasicregulatoryrequirements,totakewhatkindofmethodstoimproveauditquality,auditriskandeffectiveprevention,whichistheauditworkofaverykeyissue.Inessence,therighttoauditastwoseparatepro