张节Analysisoftheformationofauditriskandpreventionof_6

2021年1月19日发(作者：危拱之)

Analysis of the formation of audit risk and prevention of
Abstract: The existence of audit risk of making false distortion of the audit,
resulting in a tremendous impact. Specification in the audit work, audit
procedures to reduce the influence of objective factors to strengthen the
audit team-building and continuing education so as to reduce subjective
factors arise. So that the development of the audit profession in good health.
Key words: audit risk factors, the subjective and objective factors,
prevention methods and means
0 Introduction
With the development of market economy, gradually broadening the
scope of social audit, it is increasingly high expectations of the audit, the
audit profession responsibility is growing. Social and economic life of the
complexity and uncertainty increase the difficulty of the audit, the
corresponding generated a certain amount of audit risk. To this end, it should
be a correct understanding of audit risk, increased audit risk awareness,
actively and effectively prevent and control audit risk, so that the audit in
the maintenance of market economic order to play its proper role. Here the
author of the formation of audit risk from the causes and prevention, etc. to
make some analysis.
The basic theory of an audit risk
1.1

The concept of audit risk audit risk is audit staff during
the audit did not realize not using proper audit procedures and methods, or
the wrong estimates and judgments of audit matters, misstatement or omission,
made with the facts do not consistent with the audit findings, and then by the
relevant stakeholders and potential stakeholders of the allegations, and even
the possibility of legal liability. Audit risk from
the inherent risk, control risk and detection risk component.


1.2

audit risk characteristics of the main characteristics of
the performance of audit risk as follows: first, objective existence. Second,
uncertainty. Third, the severity of economic losses. Fourth, the controllable.
How to strengthen the audit risk management, effective control and prevention
of audit risk, improve audit quality, are increasingly subject to audit on the
entire industry and the entire society to prevent the audit risk is that
workers must pay attention to each audit of a work.
1.3

the performance of audit risk
①
sign the book links the
risk of audit engagement;
②
the risk of audit sampling;
③
part of the risk
of audit evidence;
④
part of the risk of audit reports.
Two causes of audit risk
Audit risk is an objective reality, is inevitable. Include:
2.1

Audit objective factors
①

the complexity of the object;
②
the breadth of audit coverage;
③
environmental impact of the audit:
the social environment on the impact of audit risk; legal environment for the
audit risks.
2.2

The subjective reasons
2.2.1

audit institutions and auditors to their own reasons
operational capacity. Mainly manifested in the following aspects: a non-
standard audit work, the audit methodology behind. b audit content ignored
omissions. c-depth audit work is not enough. d Audit Methods inappropriate. e
audit of the reliability of evidence is not strong. the quality of
professional ethics. Auditors against the audit of professional ethics in
dealing with the relationship between the audited entity is not enough caution
in violation of auditing procedures, auditing standards, auditing discipline
resulting from practicing favoritism, to conceal the risks of such audits.



2.2.2

Beishendanwei in the audit, if the audit is limited in
scope, the auditors will be unable to obtain sufficient audit evidence and
effective. Limit the scope of the audit for two reasons: one is Beishendanwei
afraid the problem is exposed and the right to impose restrictions on the
audit impede the normal process of auditing the auditors check; the other
hand, auditors are not relevant circumstances Beishendanwei well-known, the
other party to provide information was incomplete, deliberately hiding the
contents of its economic activities, while the other is not yet right to make
commitments to provide data integrity, which have a direct impact on the
quality of audit work. corporate corruption and fraud means an increase in the
phenomenon of enhanced;
②
weak internal control system;
③
audited units
perfunctory.
3 Audit Risk Countermeasures
With the constant development of the audit profession, at
present the internal audit institutions have established an effective internal
management system, which for the strengthening of the audit of law enforcement
to improve audit quality, against audit risk, has played a positive role. But
it can not be ignored in order to ensure the healthy development of the audit
and the orderly operation of the socialist market economy, in the current
audit work, we still need to strengthen the audit risk awareness, prevention
audit risk, improve audit quality, the first place. I believe that the audit
risk prevention should be the following aspects: reposted elsewhere in the
paper for free Download Center http://
3.1

foster risk awareness, proper
①
foster
risk assessment risk awareness, strengthen the
②
broaden the audit
audit responsibility; perspective, concerned
③
change our thinking and
about the audit risk; concepts, to enhance
④
reasonable assessment of
management awareness; risk, full attention to the
importance of the audit.
3.2

strict compliance with the requirements of independent
auditing standards, standardize the audit process the audit process has its
own technical skills to further regulate the audit of operating procedures,
and actively explore the internal control system audits and other modern audit
procedures to determine the audit will be focused on sampling and detailed
combination of audit procedures. First, focus on pre-trial investigation,
prepared a good viable audit program; second is to strengthen the audit
project management, including project preparation, project implementation
process will focus on and difficult, and information control; Third, the trial
project is to establish accountability, clear trial rights and obligations of
persons, so that words


the fact that the deep investigation, the problem thoroughly, and qualitative
accuracy, the responsibility of implementation; for the project audit found
that each issue should be
Fourth, we should attach importance to the audit writing instruments. The
audit report is the project management focus is to conduct the audit of the
carrier, a concentrated expression of the audit results.
3.2.1

adhere to the independence of Practice has proved that a
lot of court cases are due to bias of Certified Public Accountants to listen
to customer's side of the story, and succumb to various pressures. Loss of
audit independence, it is difficult to be impartial, it can not be an
appropriate audit plan, according to planning the audit, naturally less audit
risk management. Independence, though not a guarantee to reduce audit risk,
audit risk, but can be used as an important measure of preventive control.
3.2.2

In accordance with the requirements of auditing standards
at home and abroad to carry out business from the audit failures of view, non-
compliance with the independent certified public accountants auditing
standards is the main reason leading to the failure of the audit. To comply
with the independent auditing standards will not only help to avoid audit
risk, but also as a certified public accountant from the client from receiving
a bad result in litigation to provide adequate legal basis.
3.3

strengthen the audit team building and follow-up education
3.3.1

the establishment of vocational access system for auditing
body of persons entering the strict supervision to ensure that political and
ideological and professional competence of qualified.
3.3.2

the establishment of the follow-up audit staff the idea of
lifelong learning education system for the audit work requires a systematic
and planned the organization of high-level professional training, and
constantly update their professional knowledge to meet the development
requirements of the new situation. Strengthen follow-up education to improve
the quality of the audit staff of business and professional ethics is to
prevent and to avoid the fundamental way to audit risk. Follow-up education
should be strengthened in two ways, first, professional ethics education, and
second, professional skills training, the two complement each other, are
indispensable. There are two ways to follow-up education, first by industry
associations forces, according to
the audit staff need to implement a hierarchical training; second is self-
education of the audit staff to use every opportunity to master new knowledge
and new skills to keep pace with social development pace.


3.3.3

the establishment of audit staff with professional
knowledge of the treatment system linked to rely on auditors to practice
knowledge, experience and skills, so the auditors should be competent in their
work, we must enhance learning.
3.4 The ways and means to improve the audit of the audit
approach in the reform and innovation to strengthen the audit risk management,
prevention and reduce audit risk. Audit subject in the basic regulatory
requirements, to take what kind of methods to improve audit quality, audit
risk and effective prevention, which is the audit work of a very key issue. In
essence, the right to audit as two separate product of the right of ownership
of operating a form of supervision, audit methods and objects for audit
purposes by the decision. In this part of the audit methodology, audit
efficiency and audit risk is very conspicuous contradictions, but the face of
the present complex and large workload of the audit, the objective is to audit
the efficiency of a challenge. From the audit subject and object auditing,
both in terms of the efficiency of a common audit requirements; in such
contradiction movement, audit risk, precisely, the audit detection risk is
even more clearly stand out, and the audit practice, the contradictions in the
movement in the balance, that is, not only can improve the audit efficiency,
and also avoid or reduce audit risk. Reform and innovation in audit
methodology, the principal should be done in two ways:
①
audit of internal
control system
as the core, and a sample audit and detailed audit financial audit
methodology;
②
with modern science and technology to improve the audit
methodology and tools. Reposted elsewhere in the paper for free download
http://
In short, although many specific applications of the problems
still to be explored in practice, a solution, but as long as the majority of
auditors can really change their ideas actually begin the audit in accordance
with the idea of risk-based audit of the organization work in the audit
practice fully implement the audit risk concept, it will certainly improve
audit quality, reduce audit risk, thereby facilitating the more rapid
development of China's auditing industry.
References:
[1]

Liu Bing. Analysis of audit risk [J]. Accounting Monthly 2004 when No. 4.
[2]

LI Wen-sheng. Audit Risk Causes and prevention [J]. Economic problems of
2004 when No. 3.
[3]

Zhou Qing. Analysis of how to effectively guard against audit risk [J].
Economist, 2004 when No. 4.
[4] Dong-Mei Zhao. To prevent the risk of CPA response [J]. Economic
Forum .2003 No. 22.