破产审计风险及控制

Bankruptcy Audit Risk and Corresponding Control

通过分析破产审计过程中存在的主要风险,得出以下结论:第一,破产审计是一项风险较高的审计业务;第二,检查风险是破产审计风险中的关键因素;第三,控制和降低检查风险的前提条件是将固有风险和控制风险控制在一定范围内。为控制破产审计中的审计风险,提出了相应的控制对策,如审计人员可以通过对破产审计的特定范围和特征分析,采取可行的措施;增强审计人员的风险意识;加强审计风险的预测性分析和制定严格、周密的审计方案等。

Bankruptcy audit means a series of audit related to bankruptcy, including bankruptcy course audit and bankruptcy responsibility audit. This article analyzes main risks that exist in the course of bankruptcy audit and draws the following conclusion： first, the bankrupt audit is one higher risk audit service; second, inspection risk is the es- sential factor in the bankruptcy audit risk; third, in order to control and reduce the inspection risk, the prerequisite is to control the inherent risk and the control risk in the certain scope. In the appraisal of audits risk, the essential items include item that has especially high inherent risk and control risk, item that directly affects authenticity of the enterprise asset and debt and item that has the influence on the calculation because accounting principle changes. In order to control the audit risk in the bankrupt audit, the article puts forward the corresponding control countermeasures. For example, auditors may take the feasible measures through the analysis of bankrupt audit specific scope and its characteristic; enhance auditors risk consciousness; strengthen the forecast analysis and formula strict and thorough audit plan.