论会计师事务所项目风险管理被引量：1

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摘要事务所风险管理是指通过对事务所日常经营活动中存在的各种风险因素进行分析、识别和评价,并在此基础上优化组合各种风险防范策略,对风险实施有效的控制和监督,以最少成本获得最大的风险溢价的动态管理过程。一、风险对会计师事务所经营的影响（一）增加了会计师事务所经营管理成本为了预测各种不确定性因素,避免风险所引起的各种波动对事务所经营管理的不利影响,事务所需要投入一定的人力、物力和财力,设置相应的部门或机构,并进行系统的研究,以识别、

作者邹娟

机构地区桂林电子科技大学

出处《财会通讯（上）》北大核心 2010年第12期106-107,共2页 Communication of Finance and Accounting

关键词会计师事务所项目风险管理经营管理成本日常经营活动风险防范策略不确定性因素风险因素优化组合

分类号 F233 [经济管理—会计学]

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参考文献2

1谢荣,吴建友.现代风险导向审计理论研究与实务发展[J].会计研究,2004(4):47-51. 被引量：249
2王咏梅,吴建友.现代风险导向审计发展及运用研究[J].审计研究,2005(6):51-55. 被引量：52

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