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 rapid expansion of cross-border business by companies, which poses significant challenges for accounting firms [1] - The overall development of accounting firms' cross-border audit capabilities shows a clear differentiation, with domestic firms having limited experience in handling complex cross-border projects compared to international firms [1] - There is a notable gap in global service network establishment and brand recognition between domestic firms and large international firms, affecting their competitiveness in cross-border audits [1] Group 2 - The audit industry must address its shortcomings and the high-risk nature of cross-border audits by systematically identifying common fraud methods and building a comprehensive risk profile database [2] - A "three-layer defense" mechanism is recommended to enhance the ability to respond to cross-border fraud risks, starting with front-end risk screening using big data tools to identify potential fraud indicators [2] - The second layer emphasizes strengthening key audit procedures, including enhanced verification methods for revenue and asset checks, ensuring the authenticity of income and thorough tracking of funds [2][3] Group 3 - The third layer focuses on rigorous quality review processes, requiring that all cross-border projects undergo scrutiny by an internal risk control committee to ensure audit quality and reliability of evidence [3] - The review process should assess the commercial rationale of projects, including the political and economic stability of the project location and the adequacy of fraud risk mitigation measures [3]