基于供给导向风险基础审计模式的法律责任风险研究

Research on Legal Liability Risk under Model of Supply-Oriented Risk-Based Auditing

“法律责任风险”是供给导向的风险基础审计的核心概念,“法律责任风险”受以下五个因素的影响:被审计单位经营失败的可能性;审计主体的职业谨慎程度;客户及其他利益相关者决策时对已审会计报表的依赖程度;客户及其他利益相关者的法律意识;独立审计的法律环境。通过具体分析这五个因素,提出应加大法律责任风险,遏制机会主义行为。

The legal liability risk is the hard core of the supply - oriented risk - based auditing model. It is influenced by five factors as follows ： the possibility of business failure of the audited units; the professional prude.nee degree of the auditor; the dependence degree of the clients and other stakeholders on the audited financial statements in making a decision; the legal awareness of clients and other stakeholders; the legal environment of independent auditing. Through making a concrete analysis of these five factors, the paper puts forward the legal liability risk should be strengthened, to contain the opportunism behavior.