Research on Risk Prevention of Financial Fraud Audit From the Perspective of Risk Factors——Taking the Audit of Kingenta Group by Daxin Accounting Firm as an Example
Taking the audit failure of Kingenta Group by Daxin Accounting Firm as an example,this paper analyzes the application of risk factor theory and information asymmetry theory in the audit process to prevent financial fraud by using literature research method and case analysis method.From the perspective of certified public accountants,it also discusses how to use the risk factor theory to identify the fraud risk of the audited company and puts forward some suggestions on identifying and preventing audit risks.
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