审计风险及影响因素的分析

Analysis of audit risk and influencing factors

针对审计工作的特点,论述了审计风险、审计职业风险及相关的错误拒绝风险与错误接受风险可能给审计活动带来的负面影响,分析了影响审计风险评估的诸多因素。

This article discusses the negative effect on audit activities bought by audit risk;professional risk on audit; the possibility connected with risk on refusing mistake and accepting mistake. The article also analyzes a few factors which influence the appraising of audit risk.