关于审计风险的评估方法浅析

Analysis of Assessment Methods of Audit Risk

随着市场经营风险的加剧,审计风险日益突出。如何有效控制和规避审计风险,加强审计风险管理,提高审计质量,已成为职业界关注的热点问题。本文在论证审计风险方法的基本理论基础上,对审计风险评估方法应考虑的相关因素进行了分析,并提出了其方法的运用及改进措施。

Audit risk has become increasingly prominent with the intensifying of market management risk.How to control and avoid the audit risk,strengthen the management of audit risk,improve the auditing quality,have become the focus of industry.This paper analyzed relevant factors which audit risk assessment method should be considered,and put forward the application of its methods and improved measures based on demonstration of the basic theory of audit risk method.