注册会计师所遇审计风险及规避措施

The Audit Risk Encountered by Registered Chartered Accountant and Avoidable Measures

随着高科技的发展,以网络化和数码化为核心的信息技术在为会计业务提高新技术装备和手段的同时,也给会计造假提供了更新、更高级的违法犯罪手段。本文介绍了注册会计师所遇审计风险,并剖析了主要原因,提出了解决对策。

Along with developing modern technology,the information technique,which regards developing network and numeral as kernel,provides not only new technical equipment and medium for accounting operation,but also more super illegal activities for accounting counterfeit.The paper discusses the audit risk encountered by registered chartered accountant,analyses the main reasons,and suggests some tactics for protect.