浅谈审计风险及其防范

Audit Risk and Its Prevention

正确认识审计风险,采取有效的风险防范措施,是审计部门面临的重要课题之一。审计风险的防范对策主要包括:建立健全完善的审计制度,确定可接受的审计风险水平,使用科学的审计程序和审计方法,加强审计人才的培养,完善审计法律法规建设。通过这些措施可以有效地规避和防范审计风险。

It is important for the audit departments to realize audit risk correctly and take effective preventive actions. To avoid and prevent audit risk effectively, we should develop perfect audit system, establish acceptable risk level, use scientific audit process and methods, cultivate auditors, and elaborate audit rules and laws.