审计风险初探

Probe into Audit Risk

现代审计与审计风险控制密不可分,只有将审计风险降低到目标水平之下,才能支持审计单位对会计报表的意见。通过分析审计风险的含义、成因及特征,探讨了风险的防范与控制措施。

Modern audit and audit risk control are closely related to each other.Au ditors opinions to accounting statements cant be supported unless lowering audit risk to the level below target risk.This article aims to p robe some actions to prevent and control a udit risk by analyzing the concept,causes and charcters of audit risk.