论审计风险的防范与控制

On Prevention and Control of Audit Risk

对审计风险进行系统的理论研究,是构建审计风险理论的重要体系。对审计风险的正确认识是有效地防范化解审计风险的前提。应采取防范与控制措施,加强控制和纠正审计中出现的问题,营造良好和谐的外部审计环境,有效地防范和化解审计风险,以更好地发挥审计作用,完善我国审计体系。

Research on audit risk is an important system of building audit risk theory. The correct understanding on audit risk is the presupposition of effectively preventing audit risk. We should take relevant measures to control and correct the problems in auditing, create a harmonious auditing environment from outside to resist audit risk, accordingly, to exert the function of auditing and perfect our auditing system.