浅谈审计项目风险识别

Discussion on Risk Identification of the Auditing Project

根据风险管理理论,风险管理分为风险识别、风险评估和风险处理三个阶段,而正确识别风险是风险管理的基础。同样,对审计项目而言,风险识别也是对审计项目进行风险管理的基础。因为只有准确、全面地识别审计项目面临的风险,才能对后续的风险评估和处理做出正确的决策。本文结合审计项目风险与审计证据之间的联系,从途径、方法和内容三个方面对审计项目风险的识别进行了探讨。

According to the theory of risk management, risk man- agement can be divided into three stages： risk identification, risk assessment and risk management, and the correct identification of the risk is the foundation of risk management. This is the same on the auditing project. We must accurately identify the audit risk, in order to properly assess and handle the audit risk. This paper discussed the identification of audit risk from three aspects ： ways, methods and contents.