外文翻译--有关会计师事务所审计风险和防范的探讨.docVIP

广东工业大学 华立学院 本科毕业设计（论文） 外文参考文献译文及原文 系 部 会计学部 专 业 会计学 年 级 2008级 班级名称 08本会计学7班 学 号 14010807041 学生姓名 巴贤标 指导教师 李伟文 2012 年 4 月 20日 I The discussion on audit risk and prevention of accounting firm A The goal and the significance of researching audit risk………………….8 B The problems of accounting firms…………………………………………8 C The analysis of reason rising audit risk………………………………….10 D The strategy reducing audit risk of CPAs………………………………...11 E Conclusion…………………………………………………………………..14 The discussion on audit risk and prevention of accounting firm The goal and the significance of researching audit risk Audit risk not only affects CPA’s vital interests，but also is direct proportion to the operating risk．So，it is important to study the reasons of audit risk．The studying on audit risk is to improve the working quality of CPA to reduce the charged risk，to construct a reasonable auditing environment，and to inform and provide fair information to users to help them making-decisions． The author thinks the audit risk rising due to poor quality of accounting firms．The CPAs work for firms，and the firms should be responsible for CPAs’ activities，to decrease the CPAs’ risk and avoid the firms’ risk．Only those risk are considered，both the firms and the CPAs may improve each other to promote the development of CPA business. The problems of accounting firms ⑴Low-price competition Social existence of competition，the price is the most key eye-catching customers．If any firm uses better price，the business would increase，and give rise to more profit accordingly，and the firms own competitive advantage to ensure the future development．There is an audit fee standard in the firm，but also there is greater flexibility on specific operations（Industry standard for audit fees is shown in Table 1）．Such as Sichuan XX accounting firm，total assets in the end of the year are ￥1，553，871，396．18 in the audited unit．If in strict accordanc