浅析社会审计风险的层次观

On the Multi-level View of CPA Auditing Risk

按审计人员和社会公众对社会审计风险的不同认识，可将社会审计风险观划分为三个层次：狭义层次、中性层次和广义层次。不同层次的社会审计风险观可能导致有关各方采取不同的风险防范措施，造成不同的影响，承担不同的后果。

According to auditors' and the public's different opinions, CPA auditing risk can be divided into three levels: intensive, medium and extensive. Because of different views, measures to preventing from auditing risk, effects and results to be responsible for will be different too.