Audit-risk Relationship Model Optimization of the Risk Factors Systems Supported

Shu-feng WANG, Jun-yan JIANG


Aiming at the existing auditing standards between the audit risk model of international auditing standards established apply difficult to adapt to the objective reality of domestic independent audit risk prevention and control application, combined with the independent auditing body by the special ethnic traditional culture and CPA certified environmental impact, using factor analysis method, comparative method, inductive and summary method, logic method and graphic method and so on, elaborated the audit risk model and its limitations, and summed up the impact of related audit risk type of audit risk factors, analyzes the important elements of risk index and variable relationship between active in the audit organization life running and the CPA executive auditing process, thus created the new audit risk relationship model to elements of comprehensive, the structure level to clear, index, diversification, and evaluated the application and optimization of the new audit risk model.


Risk Factor System; Audit Risk Relation Model; Audit Report Risk


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