金融危机下审计风险的成因及防范

Formation of Auditing Risk and Preventive Measures under Financial Crisis

金融危机下的社会经济生活的复杂性和不确定性增加了审计的难度,相应产生了巨大的审计风险。为此,我们应正确认识金融危机下的审计风险,积极有效地防范审计风险。本文分析了金融危机下审计风险的成因,在此基础上从加强独立审计准则的制定、制定有针对性的审计程序、引入客户评价制度、改革与创新审计方法、严格事务所的内部质量控制等角度出发,探讨金融危机下审计风险的防范问题。

The complexity and uncertainty of the social and economic life has increased the difficuhy of the auditing under the financial crisis. The corresponding auditing produced a huge risk. Then we should correctly understand the auditing risk in the financial crisis, taking effective measures to guard against the risk of auditing. This paper makes an analysis on the causes of auditing risk under financial crisis, based on which, it intends to explore the ways to prevent auditing risks under the financial crisis from views of ＂ strengthening the development of independent auditing standards, developing targeted auditing procedures, introducing customer evaluation system, reforming auditing methods and innovation and exercising rigid control of firm＇s internal quality control.