Risk assessment methods mainly include

way

First, risk factor analysis method

Risk factor analysis refers to a risk assessment method that evaluates and analyzes the factors that may lead to risks to determine the probability of risks. The general idea is: investigate the risk source → identify the risk transformation conditions → determine whether the transformation conditions are available → estimate the risk consequences → evaluate the risk.

Second, the fuzzy comprehensive evaluation method

Third, internal control evaluation methods

The internal control evaluation method refers to the method to determine the audit risk by evaluating the internal control structure of the audited entity. Because the internal control structure is directly related to the control risk, this method is mainly used to evaluate the control risk. The research and evaluation of internal control of enterprises by certified public accountants can be divided into three steps:

Fourth, the analysis review method.

Analytical double-check method is that certified public accountants analyze the major ratios or trends of audited units, including investigating abnormal changes and the differences between these important ratios or trends and the estimated amount and related information, so as to speculate whether there is the possibility of important misstatement or omission in accounting statements. There are three commonly used methods: comparative analysis, ratio analysis and trend analysis.

Verb (abbreviation of verb) qualitative risk assessment method

Qualitative risk assessment method refers to those methods that can qualitatively evaluate audit risk through observation, investigation and analysis, and with the help of CPA's experience, professional level and judgment. It has the advantages of convenience and effectiveness, and is suitable for evaluating various audit risks. The main methods are: observation, investigation, logical analysis and similarity estimation.

Risk assessment method of risk rate of intransitive verbs

Risk rate risk assessment method is one of the quantitative risk analysis methods. The basic idea is to calculate the risk rate first, and then compare the risk rate with the risk safety index. If the risk rate is greater than the risk safety index, the system is at risk, and the greater the difference between the two data, the greater the risk.

The risk rate is equal to the risk frequency multiplied by the average risk loss. Risk loss includes intangible loss, which can be converted according to certain standards or calculated according to the amount. Risk safety index is a generally accepted minimum risk rate based on a large amount of experience accumulation and statistical operation, taking into account the scientific and technological level, socio-economic situation, legal factors and human psychological factors at that time. Risk rate risk assessment method can be used for risk management of accounting firms and certified public accountants.