Resigning audit

Author: Zheng Shiqiao
Publisher:
Publish Date: 2003-01-01
Features: Risk control should be reflected in the entire process of a certified public accountant's business operations. Some people believe that the focus of risk control for certified public accountants is on on-site audits. As long as on-site audits effectively implement audit procedures, audit risks can be avoided. However, numerous cases of audit failures tell us that focusing solely on on-site audits is insufficient. Risk control measures must be implemented throughout the entire process, from accepting the client to issuing the audit report.