注册会计师审计风险及其控制防范

A Tentative Study of the Risks for Certified Public Accountants(CPA) Auditing and Their Precautions

审计风险的控制是任何一家会计师事务所管理的核心问题,也是审计理论界研究和讨论的热点问题之一。尽管审计风险在客观上是普遍存在的,但会计师事务所和注册会计师可以通过建立风险责任制度,审慎选择审计单位,加强自身的执业道德建设等方面予以控制和防范。

How to control the auditing risks is not only the key for management of any CPA firms, but one of the hot issues discussed and researched in the auditing world. Although objectively there exist the auditing risks, auditing firms and CPA can take precautions against them by establishing risk responsibility system. Carefully choosing the audited units and strengthening the construction of self-professional ethics. Proceeding from the connotation of auditing risks, the author analyses its causes, and proposes the concrete precaution measures against them.