审计风险的防范和控制

Take Precautions Against and Control the Risk of Auditting

审计风险问题,不仅影响到审计质量的提高,也关系到独立审计事业的生存和发展。审计风险是始终存在着的,其成因具有多样性和复杂性,会计师事务所和注册会计师应结合审计实践,对审计风险形成原因进行深入的研究分析,以找出防范和控制审计风险的新途径。

Audit the risk question, not only influence the improvement which audits quality but also concem that audits the existence and development of the undertaking independently. Auditting the risk exist all the time, its origin cause of formation has variety and complexity, between accounting firm and certified accountant should combine practice of auditting, to audit risk form reason go on deep researching and analysing, in order to find out taking precautions against and control the new way to audit the risk.