The Beosin security team released a report analyzing the security risks and response strategies of AA wallets under the EIP-7702 standard. This proposal allows external accounts (EOA) to execute specific contract code during transactions, which, while enhancing flexibility, may lead to security risks such as authorization replay attacks, contract compatibility issues, and phishing attacks. The report elaborates on potential threats, including wallet contract risks, and establishes targeted auditing processes. The research points out that EIP-7702 will develop in conjunction with EIP-4337, supporting the implementation of more complex wallet logic while introducing new security requirements for developers and auditors. This standard provides a more flexible implementation path for account abstraction by changing the static assumptions about account behavior.