审计风险分析

Audit Risk in Focus

审计风险产生的原因主要来自于审计工作人员、会计事务所、审计主题和审计环境等四个方面。降低审计风险的方法主要有六个方面:一是为保证执业质量,会计师事务所必须建立并落实审计质量控制制度;二是建立风险防范基金;三是建立风险责任制度与内部激励制度;四是加强审计工作人员职业素质的培养和提升;五是完善审计法律环境,维护审计的独立性;六是保持审计工作人员的专业胜任能力和应有的关注。

The causes of audit risk mainly come from four aspects ： audit staff, accounting firms, audit topics and audit environment. Methods to reduce audit risk mainly comprise the following six dimensions. First, accounting firms must establish and implement audit quality control system to ensure the quality of professional practices. Sec-ond ,risk prevention fund should be established. Third, risk responsibility system and internal incentive system should be set up. Fourth, efforts should be made to develop and strengthen the occupational quality of audit staff. Fifth , audit legal environment should be improved and audit independence should be maintained. Sixth, the profes-sional competence of audit staff should be sustained and given due attention.