审计风险分析

Analysis of the Risk in Audit

本文从审计风险的概念入手,阐述了审计风险的产生原因、组成要素,并针对固有风险、控制风险、检查风险提出了防范措施,以确保审计工作质量,使审计人员在审计过程中尽可能的避免并控制审计风险。

This text from audit the concept of the risk to commence, elaborate to audit the creation reason of the risk and constitute the main factor, and aim at the proper risk, control the risk and checked the risk to put forward to guard against the measure, to insure to audit the work quantity, make audit the personnel to avoid and control the audit risk possibly in audit process.