摘要
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.
出处
《科技与管理》
CSSCI
2008年第1期88-90,94,共4页
Science-Technology and Management
基金
黑龙江省科技计划资助项目(GZ05D401)
关键词
审计风险
审计职业风险
因素
分析
audit risk
professional risk on audit
factor
analysis