审计风险的探讨

Probe into the Auditing Risk

在审计实务中,审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须时时加以考虑的一个重要因素。审计风险的控制是任何一家会计师事务所管理的核心问题,也是审计理论界研究和讨论的热点问题之一。探讨了审计风险的内涵,阐述了审计风险的特征,并说明了审计风险在我国社会主义市场经济下的特有表现。

In the auditing affairs, the auditing risk is an important factor that must be taken into consideration by the auditors in the stages of working out the auditing plan, carrying out the auditing procedure, and making the auditing report, etc. The control of the auditing risk is the core problem for the management of all accountants offices, and also is one of the hot problem that is researched and discussed by the auditing theoretical circle. This paper probes into the connotation of the auditing risk, expounds the features of the auditing risk, and illustrates the special expression of the auditing risk in our country's socialist market economy.