摘要
论述了形成审计风险的主观原因和客观原因,提出了审计风险的防范措施,如强化审计的质量控制、保持对审计环境的敏感性、防范违约风险、建立风险保障机制等。
This paper discusses on the objective causes and subjective causes of the formation of the audit risks, and puts forward some measures for preventing the audit risks such as strengthening the audit quality control, maintaining the sensibility for the audit environment, preventing the default risk, and establishing the risk guaranteeing mechanism, etc.
出处
《科技情报开发与经济》
2005年第16期114-115,共2页
Sci-Tech Information Development & Economy
关键词
审计风险
风险防范
审计质量控制
审计环境
audit risk
risk prevention
audit quality control
audit environment
