审计风险的成因和防范措施

The Geneses of Audit Risk and the Preventive Measures

阐述了审计风险的基本特征,从审计主体、审计客体、环境三方面分析了目前审计风险形成的主要原因,提出了防范审计风险的主要措施。

This paper expounds the basic characteristics of audit risk, analyzes the main reasons of the audit risk from three aspects of audit subject, audit object and environment, and advances some measures for preventing the audit risk.