浅谈审计风险及其防范

随着我国市场经济的持续高速发展,审计逐步迈八了制度化、规范化和科学化的轨道。历史证明,经济越发展越需要审计,审计风险随着审计环境日趋复杂而日渐增大。本文在阐述审计风险的含义的基础上,分析我国审计风险的成因,并就如何有效防范和控制审计风险提出一些建议。

With the sustaining and rapid development of Chinese market economy,the audit is marching towards the institutionalized,the standardized and scientific track progressively.the more rapid development,the more necessary auditing,and greater audit risk.this paper on the basis of elaborating the meaning of audit risk,analyze the causes of auditing risk and propose some suggestions.