Research on Problems and Prevention of Audit Risk Management Control in Accounting Firms

摘要

In recent years, significant litigation cases have taken place in China's accounting field. Many CPA and CPA firms are involved in economic cases, which have a great impact on society. The common concern in the industry is how to avoid audit risk. This paper first introduces the concept and characteristics of audit risk, and then analyzes the audit risk from the three angles of the audit unit, the accounting firm itself and the CPA, and analyzes the reasons. Finally, from the audit unit, accounting firm itself, CPA three aspects to solve the accounting firm audit risk measures and suggestions, in order to better avoid the audit risk.