浅议全面审计风险管理

Study on Comprehensive Audit Risk Management

近年来全球爆发的一系列财务丑闻事件，让审计理论界和实务界直面如何进行审计风险管理以降低审计风险提高审计质量的重大课题。通过比较分析目前审计风险的定义，本文首先提出两个层次的审计风险含义，然后以审计风险的“全程序、全过程和全员性”特徵为主织，结合风险管理一般知识，提出五步骤全程序审计风险管理；根据实际审计工作进行四阶段全遇程审计风险管理；最后提出各级审计人员参与具体审计项目风险管理和会计师事务所追行审计风险管理的政策，从而形成全面审计风险管理思想。

A series of financial scandals broke through the world in recent years, which made both the audit theory circle and practice circle think about how to manage audit risk and improve the audit quality. This paper compares two different concepts of audit risk, proposes the meaning in the research range of this paper at first. Then according to ＂the whole procedure, the whole course and whole people＂ of risk characteristics, the authors probe into the whole procedure audit risk management in knowledge of risk management, whole course audit risk management in order of real audit work and whole people audit risk management based on audit quality controlling policies of accounting finns and auditors at all levels.