我国民间审计风险成因分析

Cause Analysis of China's Civil Audit Risk

二十世纪末以来,随着外界环境的不断变化、被审计单位及其业务的日趋复杂以及人们对审计工作期望值的急剧高升,审计工作难度越来越高,审计职业界面临的审计风险越来越大,世界资本市场审计失败案件频繁发生。本文以规范研究为主,对我国民间审计的审计风险进行系统研究,分析了审计环境与审计风险之间的关系以及审计风险产生的原因。

From the ends of twentieth century,along with the changing external environment,the entity and its operations become increasingly complex and people＇s expectations for audit is in a sharp rise,audit has become more and more difficult,audit risk in audit field has become more and more higher.Cases of audit failures occur frequently in the world capital markets.Based on the normative study,the article makes a systematic study of audit risk,and analyzes the relationship between the audit environment and the audit risk,and audit risk causes.