随着我国会计行业的不断快速发展,人们对注册会计师的要求也越来越高。但是,部分公司或企业为获得某种利益,财务报告舞弊情况还很严重,这大大增加了注册会计师的审计风险。这使得注册会计师更应该重点关注欺诈性财务报告舞弊风险识别和应对。因此,研究注册会计师对财务报告舞弊风险的识别和评估具有非常重大的意义。本文介绍了注册会计师对财务舞弊风险评估程序,重点提出了注册会计师对企业财务舞弊风险的一些应对措施。 With the continuous rapid development of China’s accounting industry, people’s requirements for certified public accountants are also getting higher and higher. However, some companies or enterprises in order to obtain certain interests, fraud in financial reporting is still very serious, which greatly increased the certified public accountant’s audit risk. This makes CPAs should focus more on fraudulent financial reporting fraud risk identification and response. Therefore, it is of great significance to study CPA’s recognition and assessment of the fraud risk of financial reports. This article introduces the certified public accountant on the financial fraud risk assessment procedures, focusing on the certified public accountant to the corporate financial fraud some countermeasures.