The Risk Management of the Accounting Firms Research Based on the COSO Risk Management Framework
Enterprise risk management –integrated framework, which was issued by the Committee of Sponsoring Organizations of the Treadyway Commission in 2004, is applicable in different enterprises for their risk management. Based on the framework, the research focuses on the crucial parts of the risk management so as to analyze the risk monitoring and risk response of the accounting firms, and it also studies the risk matters about which should be concerned in the risk monitoring process of the accounting firms, puts forward some suggestions that the accounting firms should deal with the matters considering about the risk appetite and risk tolerances. At last the research analyzes specifically how to avoid, reduce, share and accept four kinds of the risk management measures.
COSO framework risk management accounting firms
JIANG Jingqing
School of Finance and Economics, Liaoning University of International Business and Economics, Dalian, China, 116052
国际会议
大连
英文
1-4
2009-06-29（万方平台首次上网日期，不代表论文的发表时间）