了解被审企业是控制审计风险的关键

Knowledge of the Entity' s Business Is the Key of Controlling Audit' s Risk

注册会计师审计工作的一个重要问题是控制审计风险。本文认为,控制审计风险的关键是了解被审计企业,并论述了对被审计企业情况了解的重点及了解与分析的方法。

A important problem of CPA' s auditing is Controlling Audit' s risk. The paper' s viewpoint is that knowledge of the entity' s business is the key of Controlling audit risk . The paper dicusses the important aspects of knowledge of the entity' s business and methods of obtaining and analyzing them.