提高审计质量,防范审计风险的几点思考

Measures of improving audit quality and reducing audit risks

提高审计质量、降低审计风险的防范措施有"人治"措施、"法治"措施和"技术"措施。提高审计人员的政治思想素质、专业知识水平、质量观念和风险意识是"人治"措施;贯彻依法审计原则、审计项目质量控制办法、抓好廉政制度建设是"法治"措施;运用帐户入手、内部控制制度测评、抽样及计算机审计方法是"技术"措施。

Measures of improving audit quality and reducing audit risks are as follows: Improving audit quality and reducing audit risks are managed by people,ruled by the law and technically carried out. Managed by people means to enhance audit personnel's political consciousness, expand their speciality knowledge and improve quality concept and risk awareness; Ruled by the law means to carry out audit principles according to the law, follow audit project quality control measures and establish uncorrupted system. Technically carried out means to improve audit quality and reduce its risks in the following technical ways: account,internal control system, sampling and computer audit method.