摘要
近年来， 由于审计委托频频出现失败， 审计风险已日益成为审计学家们研究的重点课题之一。研究审计风险最终的目的是为了避免和防范。审计风险形成的原因很多， 有些是根本无法规避的， 有些则是在特定的环境下才存在。
The risk involved in auditing has become a hot topic among specialists in recent years. The ultimate goal of the studies on auditing related risk is to avoid and guard against such risks. Causes differ in the course of the development of risks, some are unavoidable , others are the results of specified circumstances. To succeed in preventing the risks, careful studies of the concrete situation must be made.
出处
《上海大学学报（社会科学版）》
CSSCI
1999年第2期76-80,共5页
Journal of Shanghai University(Social Sciences Edition)
关键词
审计风险
民间审计
审计程序
审计标准
经济信息
Risks in auditing
nonofficial auditing
auditing procedures
auditing standards
economic information
