论社会审计的风险及防范

Talking about the risk of social audit and the measures of risk precaution

审计是一种综合性经济监督活动。社会经济活动的复杂性和不确定性使社会审计面临的风险越来越大。本文从审计风险的涵义入手,介绍了审计风险的形式和审计风险的基本特征;从主观和客观两个方面分析了影响审计风险的因素,并提出了防范审计风险的具体措施。对规避和降低社会审计风险,提高社会审计工作质量具有重要意义。

Audit is a comprehensive supervision on economy. The social audit is undergoing severer and severer risks because of the complexity and uncertainty of social economy. In this thesis, the author indicates the formats and the basic features of the audit risk beginning with the connotation of audit risk. Meanwhile he analyses the factors which will influence the audit risk from the two sides of subjectivity .and objectivity, and brings forth the con- crete measures of risk precaution. It is significant to avoid and decline the risk of social audit and improve the quality of social audit work.