Design and Application Research of Audit Risk Control Program

Abstract:

Strict procedures for prevention and control of audit risk is one of the most effective measures, so the research on design of audit risk control standardization program has very great practical application value. Combined with the research needs, the CPA practices respectively utilize means of summarizing method, for example, analysis method and enumeration method. The CPA practice also revealing the audit risk and audit report risk associated with different basis, combining with the traditional audit risk model. The specific content concludes the report of audit risk and then designs including audit reports preparation, audit draft, final review report to track a feedback of visit to the control standard operating requirements, and then puts forward the independent auditing standards. The auditing standards should be added to the proposal of audit report program.

• Periodical: Applied Mechanics and Materials (Volume 310)
• Pages: 718-721
• DOI: https://doi.org/10.4028/www.scientific.net/AMM.310.718
• Online since: February 2013
• Authors: Li Ya Ma, Shu Feng Wang
• Keywords: Audit Report, Process Control, Program Design

References

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