摘要
审计法律风险是审计欺诈的代价,它的两个主要决定因素是曝光的概率和惩处力度。鉴于我国目前独立审计欺诈法律风险现状,要想提高注册会计师审计质量,必须加强行业监管,加大惩罚力度,不断提高注册会计师的职业道德和业务水平。
The law risk of audit is the cost of audit fraud. Probability of exposure and degree of punishment are the two main determining factors. In order to improve the audit quality, association of CPA (Certified public accountant) must strengthen the industry supervision and increase degree of penalty to ensure the continual improvement of their professional ethics and competence.
