经济的高速发展提高了人们对会计的关注,也推动了全国各地会计事务所数量的急增,其从事执业也引起了广泛的讨论。为了确保审计行业的健康长远发展,加强会计师事务所风险控制研究很有必要,尤其是针对审计风险提出各种解决对策,能进一步提升会计师事务所的审计风险控制水平和审计质量,具有一定的现实意义。 The rapid economic development has raised the people’s attention to accounting and also promoted the surge in the number of accounting firms throughout the country. Their practice also aroused extensive discussions. In order to ensure the healthy long-term development of audit industry, it is necessary to strengthen the research on risk control of accounting firms. In particular, various solutions to audit risk are proposed to further enhance the audit risk control and audit quality of accounting firms. significance.