试论社会审计风险

On Social Auditing Risks

审计风险是审计职业的天然属性,如何防范规避审计风险是注册会计师面临的重大挑战。本文从审计风险的基本涵义出发,分析了审计风险产生的原因及目前我国会计师事务所在审计时出现的一些问题,阐明了要防范审计风险所要采取的几大措施。

Auditing risks are inevitable in the course of auditing. How to prevent auditing risks is a big challenge that a certified public accountant faces. Based on the basic connotations of auditing risks, this paper analyzes the causes of auditing risks as well as some problems existing in auditing, then putting forward some measures.