审计风险概念辨析及审计风险模型的重构

Conceptual Anylysis of Audit Risk and Reorgnization of the Model of Audit Risk

注册会计师、被审计单位、审计报告的使用者各自以不同的方式参与了审计这项复杂的专业活动,因此,他们所承担的审计风险也是各不相同的。本文在详细剖析这三种不同类型的审计风险的含义和构成要素的基础上,提出了针对三种不同的审计活动的参与者的新的审计风险模型。

CPAs,audited units,the users of audit report take part in the complicated professional activities of audit in different ways,so the audit risk that they undergo is also different.Basing on the meaning and construtal element of three different audit risk in detail,this paper points out the the new model of audit risk of the different attender for thses audit activities.