Author(s)

Can Yang, Jun-min Wu

Corresponding Author

Can Yang

Abstract

From the perspective of Certified Public Accountant and the particularity of the transportation industry, this paper studies the audit content and audit risk based on the perspective of key audit matters. By using the typical cases in transportation industry, this paper sums up the audit risks easily produced in transportation enterprises, evaluates the procedures adopted by the Certified Public Accountant, and then puts forward the countermeasures through the problems revealed by the cases. This paper summarizes the audit risk of transportation industry by the way of case study, which is of practical significance for transportation enterprises to avoid similar risk in operation.

Keywords

Audit risk, Key audit matters, Transportation industry