Author(s)

Lin Tong

Corresponding Author

Lin Tong

Abstract

With the development of market economy and the trend of globalization, the risks faced by financial statement auditing are becoming increasingly diversified and complex. As a core role in financial statement auditing, certified public accountants not only ensure the authenticity, accuracy, and completeness of financial statements, but also bear the risks of time pressure, information asymmetry, professional judgment, and legal responsibility. In this context, certified public accountants should actively address the risks of financial statement auditing, improve audit quality and efficiency, and protect the legitimate rights and interests of enterprises and investors by optimizing audit procedures, strengthening audit management, improving professional skills, and strengthening risk assessment.

Keywords

Certified Public Accountant; Audit of financial statements; risk management