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1、第8页ThebasicreasonofauditingriskWiththeestablishmentofmarketeconomysystem,theauditinthemaintenanceofmarketeconomicorder,anincreasinglyprominentrole,people'sunderstandingandawarenessoftheauditmoreprofoundatthesametimemoreandmorehighexpectationsoftheaudit,resultingauditresponsibilitiesandauditri
2、skalsobecomelarger.CertifiedPublicAccountants(hereinafterreferredtocPA)asastatutorysocialauditpractitioners,theincreasingconcernofthecommunity,responsibilityandroleisalsogrowing.Inthenewsituation,howtopreventauditrisk,auditrisktoquantitativeanalysistoenhancetheoveralllevelofauditworkbeforeush
3、asbecomeanimportantissue.FalseaccountinginformationinChinaisfullofmarketcircumstances,theauditorshouldnotonlyperformthedutiesofsocialidentification,butalsotocooperatewiththeauditedobject,thepursuitofcertaineconomicinterests,butalsothedifficultiesfacingaclaimatanytime,istheso-calledCPAindustry
4、dilemma.Therefore,CPAinthelaw,professionalethicsandself-interestcontinuetomaintainabalancebetweenthebreakingpointofbalance,forbalance.IsalsoundeniablethatChinahasalotofCPA'saudit,auditriskistoohighthereisadirectimpactonthequalityofChina'sCPApractice,thebasisofinternationalreputationandsurviva
5、l.NationalAuditOfficeFurniture2001organizationsin16annualfinancialstatementsoflistedcompaniesqualifiedaccountingfirmauditcompletedin2001intolinequalityauditservicestoinspect.Duringtheinspection,thedepartmentsconcernedhadtakentheaccountingfirmissued32auditreportsandauditreportsof21listedcompan
6、iesinvolvedintheauditinvestigation,inspectionfoundthat14accountingfirmissuedfalseand23wereseriouslyTheauditreport,resultinginfalse7.143billionyuanoffinancialaccountinginformation,involving41certifiedpublicaccountants.Moreover,auditriskalsoexistsintheworld,EnronEnroncasethere'sfourissues(useof
7、"specialpurposeentities"over-estimatedprofit,underestimatedliabilities;throughtheairhangingnotesreceivable,overvaluedassetsandshareholderequity;throughlimitedpartnership,pushforprofits:usingpartnershipnetworks,第8页self-dealing,suspectedofconce
