1、湖南大學碩士學位論文會計師事務(wù)所審計風險控制問題研究姓名：胡小卓申請學位級別：碩士專業(yè)：會計學指導教師：王善平20041030會計師事務(wù)所審計風險控制問題研究IIAbstractInrecentyears，failingauditcasesbreakoutfrequentlyinChinafeigncountries.Notonlydomesticaccountingfirmsbutalsointernationalaccounting
2、firmsfallintodisreputegotobankruptcy.Wethinkthedefectofauditriskcontrolisoneoftherightreasonswhyauditfails.Sothefurtherresearchonauditriskcontrolismeaningful.Chapteronepointsouttheimptanceoftheresearchonauditriskcontrola
3、fterreviewingtheexistingrelateddocuments.Chaptertwostudiestheexcessivecompetitiontheeffectivecompetingofauditmarketitsinfluenceonauditrisk.thischapterstudiestheauditriskcontrolstrategyofdifferentcompetition’sstate.Chapte
4、rthreestudiesthreebasicfmsofCPA’slegalliabilityitsinfluenceonauditriskcontrolintheyreality.suggestionstooptimizethelegalliabilitysystemofauditriskcontrolareputfward.Chapterfourthinkaccountingofficeshoulddistributeinmanpo
5、wercapitalaccdingtomanpowercapitalparticularity.Thischaptersetsupgeneralmodeofofficeincomedistributionauditriskcontrolwithexpectingincentivetheyriskincomecrespondingtheyagencytheyanalyzestheparticularityofownermanageraud
6、itinincomedistributionauditriskcontrol.Chapfiveanalyzestheissuesonkeycontroller’sionsuchaskeypositionpersonnelqualitykeycontroller’sspecialfunction.thestrategyofkeycontroller’sionevaluationcontrolisdiscussedtoo.Themainin
7、novationofthethesisinclude:(1)analyzetheinfluenceoftheexcessivecompetitiontheeffectivecompetitionoftheauditmarketoninherentriskcontrolriskdetectionriskseparatelyfigureoutthattheexcessivecompetitionwillreducetheeffectivec
8、ompetitioncanimprovethelevelofauditriskcontrolauditquality.(2)Wethinkstrengtheningadministrativeresponsibilitycanleadtothefactthatofficewriedthelossofexistingfutureeconomicbenefitstakemeasurestocontrolauditrisk.Improving
9、civilliabilitycompensationriskcanimpelofficecontrolauditrisktoavoidfuturecompensationifalawsuithappens.CPAsreducethelevelofauditriskmakebenefits.Buttheymaylosefreedomwhichisnecessarytoenjoyeconomicbenefits.Socivilliabili
10、tykeepsCPAnotoffendagainstthelawbecauseofreducingauditrisklevel.(3)Analyzethegeneralmodeofincomedistributionwaytocontrolsauditriskproposethemethodofincomearrangementcooperationcontrolwhichconfmwiththeacterofownermanagerg
