破局跨境审计： 三层防御筑牢风险“防火墙”

Group 1 - The core viewpoint of the articles highlights the increasing audit risks associated with the expansion of cross-border business by companies, which poses significant challenges for accounting firms [1] - The overall development of the accounting industry shows a clear differentiation in cross-border audit capabilities, with domestic firms having limited experience in handling complex cross-border projects compared to international firms [1] - There is a notable gap in the global service network and brand recognition between domestic firms and international firms, which affects their ability to manage cross-border audits effectively [1] Group 2 - A specific operational path is suggested for audit institutions to address industry shortcomings and high-risk characteristics of cross-border audits, focusing on systematic identification of fraud methods [2] - The establishment of a "three-layer defense" mechanism is recommended to enhance the ability to respond to cross-border fraud risks, including front-end risk screening, strengthening key audit procedures, and backend quality review [2][3] - The first layer involves using big data tools for risk screening and creating a risk database to identify and manage risks from the outset [2] - The second layer emphasizes enhancing key audit procedures, such as verifying revenue through various methods and ensuring thorough tracking of funds and inventory [2] - The third layer focuses on backend quality review, requiring cross-border projects to undergo scrutiny by an internal risk control committee to ensure audit quality [3]