会计师事务所审计风险管理分析

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1、subsections．Infirstsubsection,thesignificanceofriskmanagementisanalyzed．Theauthorthinksthatthecharacteristicsoftheauditingprofessiondetermifiesthenecessityofriskmanagement，andthatthedevelopmentofauditiagapproachestoriskbasedauditings协gemanifeststhesignificance

2、ofriskmanagement．Inthesecondsubsection,thebasiccontendofriskmanagementisdiscussedsystematically．Auditingriskmanagementconsistsoffourstages：auditingriskrecognition,auditingriskestimation,auditingriskassessmentandauditingriskprevention．Followingtheinnerlogicofth

3、efourstages,thedissertationdiscussestheprocedureandcontendsofauditingriskmanagementandanalyredthepracticeofChineseCPAfirms．Sectionthree：theauditingrisksavoidanceapproachesof㈣firmsThissectiondealswiththeappropriateusingofrisksavoidanceapproaches．Risksavoidancea

4、pproachesaledividedintotwogroups：riskcontrollingandriskfinancing．Thissectionhastwosubsections．Subsectionone：riskcontrolling-auditingqualitycontrolling掰虫controllingaimstochangetheconditionscausingaccidentsandexpandingloss，andtoavoidOrdiminishtheOCCUlTenCeofcont

5、ingency．TheCOleofriskcontrollingisthecontrolofriskdeterminantsbeforetheoccurlenceofloss．Inessence，thecontrolofriskdeterminantsisthecontrolofauditingquality,whichaims敏themaintenanceofhighauditingqllal时toavoidOrdiminishauditingresponsmihtyandtheassociatedlegalre

6、sponsibility．mkeystoqllalitycontrolaretheselectionofe／dents，themaintenanceofauditingindependence,thestrengtheningofprofessionalcompetenceandthecontrolofauditingprocess，whichalediscussedindetail+AndthepracticesofChineseCPAt臣l：l／lSaleanalyzed。Subsectiontwo：Riskf

7、inancing斑虫financingisafinancialarrangementofuncontrolledrisk,havingtwomajorapproaches．Thefirstoneisthecollectionofriskfunds，whichis2themost-frequently-adoptedapproachinChineseCPAfirms．However，auditingriskgrowingrapidly,CPAfu'mscannoteffectivelydiminishriskface

8、donlybycollectingriskfunds．ThesecondoneispurchasingofprofessionalliabilityinsuranceforCPAs．Becauseofstrictfixationofinsuranceliability,thehighchargingofinsurancepremiumandtypeasapr