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Research on Optimization of Audit Risk Relationship Model Based on Responsibility Subject
WANG Shufeng, LI Xianglin
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DOI:10.17265/1548-6583/2025.04.003
Quanzhou Vocational and Technical University, Quanzhou, China
Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past, and audit standards have not specifically divided the entities responsible for audit risk responsibility, combined with the understanding of the types of audit risk elements related to audit standards, the differences in the understanding of audit risk and its relationship model application caused by the different audit cultures in China and the West have led to a bias of Chinese certified public accountants to bear inspection risks, which affects their professional enthusiasm and continues to cause accounting firms to be lazy in audit quality management. Based on this, literature research, case analysis, and logical deduction methods were used to redefine the concept of audit risk from the perspective of risk responsibility subjects. The traditional audit risk elements and their relationship models were briefly introduced, and the identification of audit risk elements and optimization of audit risk relationship models were systematically demonstrated.
responsible
party, audit risk relationship model, contract risk, report risk
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