注册会计师审计风险及其防范.doc

注册会计师审计风险及其防范
1.5万字 11页


摘要：自从注册会计师业进入诉讼“爆炸”时期以来，审计风险已经成为人们研究和讨论的热点话题之一。由于审计风险控制不利导致审计失败给我国注册会计师业带来了消极影响，严重影响注册会计师在社会中的声誉和地位。如何认识审计风险和控制审计风险已经成为审计人员密切关注的问题。本文正是基于此从审计风险的定义和形成原因入手来分析审计风险,以及由于审计模型应用的不同带来的审计风险也不同。最后根据影响审计风险的因素和审计模型来提出防范审计风险的方法和措施。
关键词：注册会计师 审计风险 现代风险导向审计 控制


Abstract：Since the CPA profession stepped into a stage of lawsuits “exploding”,the risk has been a topic of general interest which people are always studying and discussing.It brought negative influence to the industry of Certified public accountant in my country that which lead audit lost on account of the control disadvantage on auditing,and badly affect the report and station of CPA in my society.It how to understand audit risk and control risk has been a problem which auditing personnel nearly draw attention.Just about this letterpress analyze auditing risk from the definiens of auditing risk and the cause to be formed,and the different auditing model be used bring different auditing tisk.at last,on the basis of the influence factor of auditing risk and auditing model,letterpress bring forward the methods and measure on auditing risk .
Key words：CPAS Audit risk Modern risk-oriented audit control


参考文献：
1、段金铭、张永国、叶忠明主编:《审计学》，首都经济贸易大学、中国农业大学出版社
2、胡春元著:《审计风险研究》，东北财经大学出版社