International Conference on Engineering and Business Management (EBM 2010 PAPERBACK)

Chengdu,China,China,3.24-3.26,2010

ISBN: 978-1-935068-05-1 Scientific Research Publishing, USA

Paperback 6066pp Pub. Date: March 2010

Category: Engineering

Price: $280

Title: Research on Audit Risk Assessment
Source: International Conference on Engineering and Business Management (EBM 2010 PAPERBACK) (pp 3932-3935)
Author(s): Qifeng Zhang, Institite of Accountng, School of Accounting & Finance, Shanghai Lixin University of Commerce, Shanghai, China
Zhenlin Wang, Beijing Office, Deloitte Touche Tohmatsu Certified Public Accountants Ltd. Beijing, China
Lianjiong Tang, Deloitte Touche Tohmatsu Certified Public Accountants Ltd., Shanghai, China
Junqiu Wang, School of Business, East China University of Science and Technology, Shanghai, China
Abstract: Abstract: Prior literatures on audit risk assessment take qualitative analysis which is subjective and inaccurate. This paper constructs an audit risk assessment system by investigating senior audit managers in an international accounting firm. Case analyses show that the system can effectively identify the financial fraud listed firms and high financial risk firms. Finally we identify five industries with the highest audit risk of all listed firms of Year 2006 according to our assessment system.
Free SCIRP Newsletters
Copyright © 2006-2024 Scientific Research Publishing Inc. All Rights Reserved.
Top