中小会计师事务所审计风险防控研究分析—以 HG会计师事务所为例摘要近年来我国审计行业取得了较大发展,社会公众对审计报告依赖程度持续上升,但是一些审计失败的案例为人们敲响警钟，使人们开始关注大型会计师事务所审计风险的研究，但对中小型会计师事务所审计风险的防控关注的仍然很少。目前，我国执业注册会计师有 10 万余人，全国有 8300 多家会计师事务所，其中 99%以上为中小型事务所。因此,对中小型会计师事务所的审计风险控制研究成为一个亟待解决的问题。本文采用了多种研究方法，包括文献法、个案研究法、因素分析法、经验总结法等，选取 HG 会计师事务所这一小型会计师事务所，对该会计师事务所的审计风险管理状况进行了深入的研究。针对其所承接的不同的审计项目进行研究分析，根据不同审计项目中体现出来的对审计风险产生影响的共性问题和特殊因素进行归纳，并对其问题进行深入的剖析，继而提出降低 HG 会计师事务所的审计风险的合理化建议，以达到帮助 HG 会计师事务所降低审计风险的目的。关键词：会计师事务所；审计风险；防范与控制Research on the Prevention and Control of Audit Risk of Small and Medium Accounting Firms—Taking the HG Accounting Firm as an ExampleABSTRACTWith the great development of the auditing trade, the public dependence degree on the audit report had been increased. However, there are some cases of auditing failure which set off alarm bell to the public. Scholars had pay attention to the research on audit risks of big accounting firms while there were still few attentions on audit risk of the small and medium accounting firms. Presently, there are more than 100,000 licensed public accountants in China with more than 8,300 accounting firms among which 99% is the small and medium ones. Therefore, the research on the prevention and control of audit risk of small and medium accounting firms is an issue urgently needs to be solved.This paper is based on research approach including literature analysis, case analysis, factor analysis, experience summa...
