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Research on Prevention and Control of Audit Risk in the HP CPA Firm

Author: HuangFangZhen
Tutor: DongZuo
School: Jilin University
Course: Business Administration
Keywords: Accounting firms Audit risk Prevention and Control
CLC: F233
Type: Master's thesis
Year: 2013
Downloads: 448
Quote: 0
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Abstract


With the rapid development of the capital market, the company’s business riskgradually increased, and the signing of CPA audit risk problems have graduallybecome increasingly prominent. In recent years, China’s listed companies and listedcompanies to the spate of major financial fraud cases, from last year’s scenicmountains and rivers in Hunan Biological Technology Co., Ltd., Green LandBiological Technology Co. Ltd., Guangdong Land Biological Technology Co., Ltd. tothis year’s Hail Health Branch (Hunan) agricultural Development Co., Ltd., Shanxidays energy Technology Co., Ltd. and other financial fraud cases frequent outbreaks,many accounting firms and CPA signatories have failed to escape, this series of fraudcases in the outbreak of a serious blow to the CPA profession a good social image, isnot conducive to the rapid development of the CPA profession. Some CPAs are dealta devastating blow, CPA has also become high-risk occupations. The outbreak of theaudit cases, making the public on the audited financial information is to question theauthenticity of the audit industry suffered an unprecedented crisis of credibility. Inpart with the securities qualified accounting firm, CPAs because the risk is too largeand extremely reluctant unqualified audit report was signed. CPA also deeplyimpressed by such a project audit risk is too high, beyond the scope of their ability towithstand. Thus by the audit risk of causing a series of problems has becomeincreasingly serious, audit risk audit also increasingly being valued by the industry,in the current social context, accounting firms and certified public accountants toaudit how effective risk prevention has become a pressing issue. This article is just around the HP Certified Public Accountants audit risksituation and risk prevention causes of in-depth analysis, in this analysis is proposedbased on HP Certified Public Accountants and CPA signed audit risk prevention andcontrol program design and effective operation of the program for the protection ofmeasures taken.This preface introduces the research background and significance, followed byan account of the research topics and research methods.The second part analyzes the HP Certified Public Accountants audit riskmanagement situation and existing problems, first introduced the HP Certified PublicAccountants to the history and outlook profile and other basic conditions, in the HPCertified Public Accountants preliminary understanding based on the introduction ofthe HP CPA forms of organization, internal management practices such as audit riskprevention and control situation, and HP Certified Public Accountants audit riskprevention in controlling the existing problems are analyzed in detail.The third part of the HP Certified Public Accountants audit risk causes wereanalyzed for this part of the HP Certified Public Accountants audit risk preventionand control problems. From the HP Certified Public Accountants industry facedharsh environment, industry, and HP audit clients of varying accounting firm itself inthree areas of audit risk and lead to a comprehensive and detailed in-depth analysis.So as to lead HP Certified Public Accountants audit risk prevention program designprevention and control program and to safeguard the effective operation of the auditshould take strong measures.The fourth part, HP Certified Public Accountants audit risk prevention andcontrol program design and safeguards. Part of this is the focus of the research, firstdiscusses HP CPAs risk control design, the organizational form of limited liabilityshould be reorganized as a limited liability partnership, internal quality managementrequirements in the whole process of quality control, all azimuth quality supervision. Audit risk prevention and control program for the protection of the effective operationof the environment from the audit, the audit object, the three main aspects of theaudit should take strong measures proposed.Conclusion in summary in the form of a brief summary of the contents of thispaper.Overall, the current CPA audit risk is determined by many factors, accountingfirms and CPA signatories should continue to strengthen their risk awareness.Strengthen internal audit quality control is a key factor in reducing audit risk, butfrom the source control audit risk, the main pending CPA industry environmentimprovement, customer awareness of risk management and internal control system toimprove the effective functioning of many other social factors.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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