会计师事务所审计风险防范外文翻译文献.doc

会计师事务所审计风险防范外文翻译文献 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 accordance with the standards，the audit fees are ￥409，967．85，but the actual audit fees are ￥1 80，000．00 in the firm ‘s invoice．The more difference price is lower than the normal price level，which would