论或有事项的审计风险及规避

On the Audit Risks of Contingency and Its Avoidance

或有事项的审计风险成因和审计风险种类都不是单一的。规避或有事项审计风险的对策有审慎选择被审单位,采取适当的审计程序和方法,慎重出具审计报告,提高审计人员业务素质等。

This paper explores the reasons for audit risks and audit risks of contingency and then proposes some practical methods to avoid the above risks. Efforts should be made to set up the objects of audit, to follow the appropriate procedures and principles, to submit the fair and objective reports and to improve the quality of auditors