论审计风险

On the Risk of Audit

该文阐述了审计风险的基本涵义、具体表现形式与审计证据的关系,通过分析审计风险形成的原因,最终达到的防范与控制审计风险的目的。

The paper expounds the connotation of the audit risk and the relations between the form and the audit evidence.Through the analysis of the audit risk causes,it tries to prevent and control the audit risk.