One, to insurance company for to avoid auditing risk at present, Shanghai and shenzhen accounting firm to China ping an insurance company can cast protect, to circumvent the audit risk. Although insurance will increase CPA firm's audit costs, but also can greatly improve the firm's ability to resist risks. With the business expansion in the national scope, audit risk can decrease relatively.
Two, on audit practicing personnel to conduct the follow-up education audit institutions at various levels, the audit firms and practicing personnel must strengthen business learning to adapt to the new audit environment appears in the new problems and new situation, meet the challenge. And at present, our country's follow-up education in a certain degree form now on, it is difficult to meet the practical need, must change this situation as soon as possible, in order to avoid the CPA a competitive disadvantage.
Three, learn from foreign advanced experience success in developed countries has developed for audit business 200 years, has the rich deal with risk career experience, it is worth our using for reference. In addition, foreign accounting firms in the international market with relatively competitive advantage, which the country's accounting firm must be big adjustment, and relatively good way is to learn advanced foreign successful experience.
Four, go way to meet the scale of the challenge after China's entry into the wto, China can develop partnership certified public accountants and public accounting firm joint stock system, effective reorganization merger, group go public accounting firm road, can effectively enhance competitiveness.
一、向保险公司投保以规避审计风险目前，上海和深圳的会计师事务所可以向中国平安保险公司投保，以规避审计风险。虽然投保会增加会计师事务所的审计成本，但也会大大提高事务所的抗风险能力。随着这项业务在全国范围内的扩展，审计风险可以相对减少。
二、对审计执业人员进行后续教育各级审计机关、审计事务所和执业人员必须加强业务学习，以适应新的审计环境中出现的新问题、新情况，迎接挑战。而目前，我国的后续教育在一定程度上流于形式，很难满足实际的需要，必须尽快改变这一局面，以避免会计师事务所在竞争中处于劣势。
三、借鉴国外先进成功经验发达国家的审计业务已发展了200年，有着丰富的应付风险的职业经验，值得我们借鉴。另外，国外的会计师事务所在国际市场上具有相对的竞争优势，使得我国的会计师事务所必须进行大调整，而相对较好的办法就是学习国外先进的成功经验。
四、走规模化道路为迎接入世后的挑战，我国可以大力发展合伙制会计师事务所和股份制会计师事务所，进行有效的合并重组，走集团型会计师事务所道路，可以有效增强竞争力。