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有关会计师事务所审计风险和防范的探讨外文翻译.docx

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文档介绍:I The discussion on audit risk and prevention ofaccounting firm
A The goal and the significance of researching audit ripparently influence the audit quality and increase the audit risk.
⑵The imperfect system of quality control
At present,most firms require the issued audit reports should base on three—tier review systems.In other words,after issuing the first draft of audit report,project manager must take it to departmental verify,then to manager in charge of department verify,to quality supervisors review lastly.Only after all the three review staffs agree,the audit report may be issued formally.In fact,the firms don’t carry out the system conformity strictly because of many reasons,and reduce part of the procedures.For example,during the annual auditing,some audit reports are issued by two—tier review system conformity strictly because of more businesses in Sichuan XX accounting firm .So there are some problems in audit reports.When the firms sent the reports to the clients,the clients would find out and return the firms to modify,which lead to the negative impact for the CPAs and the firms,and increase the audit risk.

Table 1 The industry fee standard of audit fee
The total asset of audited company in year end
Fee standards
Total fees
Less than 500,000.00
510,000.00 to 1,000,000.00
1,010,000.00 to 5,000,000.00
5,010,000.00 to 10,000,000.00
10,010,000.00 to 50,000,000.00
50,010,000.00 to 100,000,000.00
More than 100,000,000.00
1,500.00
3,000.00
6,000.00
9,000.00
12,000.00
15,000.00
0.25‰
1,500.00
4,500.00
10,500.00
19,500.00
31,500.00
46,500.00

⑶The incomplete follow-up education of auditors
The institute trains the CPAs annual.The train personnel include the CPAs and the audit assistants in the firms.But due to the busy businesses and the pursuit of profit maximization,the firms wouldn’t spend more time in the follow-up education of CPAs and audit assistants.So CPAs and audit assistants have less chance to renew the knowledge

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有关会计师事务所审计风险和防范的探讨外文翻译.docx

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