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Audit risk and control research

Author: LiQingYang
Tutor: XuPing
School: Dongbei University of Finance
Course: Accounting
Keywords: Audit risk Compliance testing Substantive testing Importance
CLC: F239
Type: Master's thesis
Year: 2005
Downloads: 1782
Quote: 2
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Abstract

Audit as a profession, it must have certain conditions, social and public recognition at the same time, we must assume from the major social responsibility, must face and accept all the commandments will be subject to some form of punishment, should the deviant suffered economic and other losses. Therefore, we can say that the Institute of Certified Public Accountants in their practicing career as professional workers, all the time is a potential occupational risk, there is negligence, this potential risk will translate into actual risk. At present, China's market strong uncertainties, many factors can cause the audit risk. Therefore, towards the healthy development of China Institute of Certified Public Accountants career as a breakthrough, to further promote the development of the theory of Auditors and audit practice standards improve, it is necessary to audit profession and the public have a clear audit risk understanding. However, audit risk is still relatively lacking, there are still many problems yet clear need to further explore, for example, the concept of audit risk has not been clarified, the assessment of audit risk and very few research. In addition, the existing problems of China's civil audit risk to be in-depth study. These problems are not resolved, it will hinder the development of the theory of China's audit and audit level is not conducive to the development of the cause of China's Certified Public Accountants. In view of this, the article attempts to normative research on the theory of audit risk analysis of factors affecting the audit risk, to quantify the audit risk, then put forward practical and effective measures to control audit risk. I first departure from the theory of audit risk, combined with today's scholars of the three-level progressive audit risk is defined in the definition of audit risk. In the three defined based on the proposed three-tier audit risk measurement models, and in accordance with the elements of these models to assess risk, quantitative audit risk. The fourth part is the focus of this article, the author measured from the point of view of both micro and macro audit risk. Micro-control of audit risk mainly in the following three points: First, according to the second part of the audit risk measurement models to quantify audit risk. Second, using statistical methods to analyze the major aspects of the course of their practice risk control. Third, short case analysis, risk control to prevent the specific measures proposed in the course of their practice. Including: (1) assess the integrity of management; (2) to measure the soundness of the internal control structure; (3) the use of statistical sampling to reduce sampling risk; (4) do a good job checking programs to control non-sampling risk; (5) gather sufficient evidence; (6) to maintain the professional due attention; (7) skilled application of generally accepted accounting principles; (8) to design audit procedures that are appropriate; (9) to strengthen the circularization of accounts receivable; (10) to audit planning should be considered an error and fraud.

Audit risk and control research

Abstract

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