论审计风险及其控制

Discussion on Auditing Risk and Its Control

在对审计风险内在涵义进行充分阐述的基础上 ,提出了审计风险的涵义应为审计人员无意地对含有错报、漏报的会计报表发表不恰当审计意见的可能性的观点 ,并针对审计风险的成因 。

Based on the sufficient statement of inner connotation of auditing risk, this article tells that auditing risk means the possibility of auditing staff expressing accidentally unproper auditing opinion on the accounting statement which is declared by mistake or omission. Combined with the contributing factors of auditing risk, the measures of auditing risk control are put forward.