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

Received: 13 July 2019     Published: 27 August 2019
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Abstract

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.

Published in Science Innovation (Volume 7, Issue 3)
DOI 10.11648/j.si.20190703.14
Page(s) 102-105
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2019. Published by Science Publishing Group

Keywords

Accounting Firm, Audit Risk, Risk Prevention and Control

References
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  • APA Style

    Zhao Qi. (2019). Research on Problems and Prevention of Audit Risk Management Control in Accounting Firms. Science Innovation, 7(3), 102-105. https://doi.org/10.11648/j.si.20190703.14

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    ACS Style

    Zhao Qi. Research on Problems and Prevention of Audit Risk Management Control in Accounting Firms. Sci. Innov. 2019, 7(3), 102-105. doi: 10.11648/j.si.20190703.14

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    AMA Style

    Zhao Qi. Research on Problems and Prevention of Audit Risk Management Control in Accounting Firms. Sci Innov. 2019;7(3):102-105. doi: 10.11648/j.si.20190703.14

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  • @article{10.11648/j.si.20190703.14,
      author = {Zhao Qi},
      title = {Research on Problems and Prevention of Audit Risk Management Control in Accounting Firms},
      journal = {Science Innovation},
      volume = {7},
      number = {3},
      pages = {102-105},
      doi = {10.11648/j.si.20190703.14},
      url = {https://doi.org/10.11648/j.si.20190703.14},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20190703.14},
      abstract = {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.},
     year = {2019}
    }
    

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  • TY  - JOUR
    T1  - Research on Problems and Prevention of Audit Risk Management Control in Accounting Firms
    AU  - Zhao Qi
    Y1  - 2019/08/27
    PY  - 2019
    N1  - https://doi.org/10.11648/j.si.20190703.14
    DO  - 10.11648/j.si.20190703.14
    T2  - Science Innovation
    JF  - Science Innovation
    JO  - Science Innovation
    SP  - 102
    EP  - 105
    PB  - Science Publishing Group
    SN  - 2328-787X
    UR  - https://doi.org/10.11648/j.si.20190703.14
    AB  - 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.
    VL  - 7
    IS  - 3
    ER  - 

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Author Information
  • Business Administration, Chaohu College, Chaohu, China

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