审计风险的识别与防范——基于大智慧财务欺诈案例

Identification and Prevention of Audit Risk——Empirical Analysis of Financial Fraud Case of Great Wisdom Corporation

近年来,在监管部门对证券市场的高压监管下,发现了一些上市公司有财务欺诈行为,并对上市公司和为其提供审计服务的会计师事务所给予了严厉的处罚,致使会计师事务所面临极大风险。因此,如何识别审计风险并做好防范措施关系到会计师事务所的根本利益。论文首先从审计风险的定义切入,并分析了其成因,接着对如何识别审计风险给出了具体的建议,最后提出防范措施,希望对会计师事务所防范审计风险提供一定的帮助。

In recent years, under the strong regulation of CSRC to the securities market, some hsted companies were found financial fraud, these companies and accounting fn＇ms provided audit services for listed companies were given severe punishment, resulting in that accounting firms face great risks. Therefore, it is related to the fundamental interests of the accounting firms on how to identify the audit risk and how to prevent the risks. This paper first begins with the definition of audit risk and analyzes its causes. Then, some specific suggestions on how to identify audit risk are given. Finally, some preventive measures are put forward, hoping to provide some help for accounting firms to prevent audit risks.