新形势下会计师事务所财务审计风险与控制策略

Financial audit risks and control strategies of accounting firms under the new situation

新形势下,会计师事务所面临来自宏观经济、技术变革、法规标准以及市场竞争等方面的风险挑战,这些因素对会计师事务所的财务审计业务产生重大影响。首先,文章深入剖析了会计师事务所财务审计面临的各类风险。其次,对这些风险进行了全面评估。最后,针对这些风险,提出了全方位的风险控制措施。旨在为会计师事务所制定针对性的风险控制策略提供启示。

Under the new situation,accounting firms are faced with multiple risks and challenges from macro-economy,technological change,regulations and standards and market competition,which have a great impact on the financial audit business of accounting firms.First of all,this paper deeply analyzes the various risks faced by accounting firms in financial audit.Secondly,these risks are comprehen-sively assessed.Finally,in view of these risks,put forward a full range of risk control measures,aiming at providing inspiration for account-ing firms to formulate targeted risk control strategies.