【文章內(nèi)容簡介】 isk is the necessary premise in audit procedures； audit sampling methods and methods of application of analytical review throughout the audit process． And therefore the result of the review is bound to a certain degree of error． The developing auditing is facing more petitions， and petitions result in margin profit reduced． In order to maintain margin profit， the auditing career must keep the balance between efficiency and effects， which is to strive for maximum audit efficiency in the time of maintaining the auditing effects． Consequently， the auditors put audit strength focused on all important projects， to give up some procedures that the auditors think unnecessary． The auditors also are willing to bear certain risks taken based on reviewing the part of all operations． Although sampling theory has studied the deep， in specific application to the audit， the auditors did not quite grasp the sample can be taken by the representative of the overall， subjective conclusions can be drawn between objective fact and the deviation from the always exist． ④ Time pressure Under more petition in audit service market， the CPAs are facing the pressure from different sources， such as petition， the firms? internal management，the clients， and the third—party(e． g． SFC)， and the pressure is increased by the 7 request of reducing time to finish the auditing． Time pressure is as an environmental factor influencing on the audit performance， which importance are increasing， and are paid attention to． Due to customers? own demand， they require firms finish the audit work within the period provided， time pressure are transacted to the CPAs， and the audit risk are increased accordingly． The strategy reducing audit risk of CPAs ⑴ Regulate the functions of law enforcement and government supervision departments In reasonable regulation and control of“two hands”of both the market and the government， many economic activities of accounting entity operate progressively with marketoriented； many nonstandard economic activities are reduced； the disclosure of accounting information are being increasingly standardized； CPAs will not be difficult to make decisions by dilemma faced； audit risk will be reduced naturally． When CPAs find in practice that policy is inconsistencies of the legislation，administrative law enforcement and regulation are weak， accounting activities of the entity are non—standard， CPAs should municate with the relevant functional departments timely， to enhance the normative and operational of policymaking． Such CPA reduces the audit risks， and increases the efficiency of the audit．． ⑵ Accounting firms should be improved ① Accounting firm to establish a sound internal operational mechanism， an d improve the quality of the internal control system， and to establish the risk of liability system From the perspective of risk control， the firm should establish and improve the internal total quality management systems， in particular ensure to perfect the implementation process． The establishment and improvement of audit quality control system are the powerful measures to reduce the fraud and control audit risk． Quality control is an important ponent of internal control of the system in the firms， and locates in the core position of the system． Strict assessment methods for audit quality， and reducing or eliminate staff errors， timely detecting and resulting problems arising in the course of auditing， are to ensure audit quality and reduce audit risk． Everything must be checked， operated， responded and accessed by some people； a problem can be reflected in a timely manner， and can clearly define the responsibilities． Accounting firm should also establish mechanisms to transfer risk to circumvent their own risk in process of auditing． ② Establishing and use the mechanisms of professional guidance The firm should establish the mechanisms of professional guidance to ensure CPAs in the situation beyond own knowledge to acquire advisory services timely and appropriate operational guidance． For example， the accounting firm will be able to 8 employ legal， economic， technical expels； the auditors make judgments and decisions for the authority backed by professionals， so that it can enhance the findings of the audit risk respectability． ⑶ To improve the overall quality of CPAs It should be noted that accounting firms have to do a good job within the work of two aspects： one is in the recruitment of professionals， the strict quality， and not employ the candidates without the conditions． On the other hand， attention should be paid to the existing CPAs? continually follow—up education． For extremely plex elements in the Chinese economy， the new requirements and the new policy are emerging． Object and content of the audit are constantly changing， so there should be a system that each of CPAs has the opportunity to learn new knowledge and continuously improve their operational capacity． At the same time， we must also strengthen the rigid