浅谈审计风险的控制

On the Control of Audit Risk

注册会计师所从事的是一种风险性行业,只要执业环境存在缺陷,只要采用抽样审计,就会存在审计风险。本文就审计风险要素、审计风险模式展开分析,提出在不同阶段控制审计风险的策略,并对审计风险进行国际比较,希望为审计风险的理论研究开拓思路。

What the registered accountant does is a job full of risks. So long as there are some drawbacks in the process of auditing or the statistics sampling audit is adopted, there will be audit risk. This article analyzes the factor and model of audit risk, and puts forward the strategy to control audit risk at different stages. In the end it makes worldwide comparison in the hope of helping the research of audit risk.