浅谈审计风险形成的主客观因素及防范

The Objective and Subjective Causes and Prevention of Audit Risk

审计风险的存在可能造成审计人员在经济上和名誉上的损失。研究审计风险的形成因素对我国注册会计师有效地实施风险系统审计,提高审计效率具有重大的现实指导意义。注册会计师应对审计风险作必要的分析,关注审计独立性及公司治理机制对审计风险的影响,并针对问题作出相关的防范措施。

Audit risk may impair auditors in terms of economy and reputation,so it is necessary to study the formation factors of audit risk,which is significant for Chinese certified public accountants to establish risk system of auditing effectively and to enhance the efficiency of auditing.This article briefly analyses audit risk,and analyses mainly from the point of view of audit independence and the management mechanism of companies,and then proposes relative preventive measures.