注册会计师审计风险及其防范与控制

Audit Risk and its Control

审计风险是审计研究的一个热门话题。如何防范和控制已成为关系整个注册会计师行业的大问题。本文从分析注册会计师审计风险的涵义入手,深入剖析了影响审计风险的外生因素和内生因素,提出应采取一系列相应的措施,促使审计组织和审计人员提高风险意识,加强风险管理,以有效的防范和控制审计风险。

Audit risk is a hot issue in auditing research. Recently how to control and keep away the audit risk is becoming a critical problem related to the whole CPA profession. This article explores its exogenous and endogenous factors by analyzing the implication of audit risk. Then a series of corresponding measures are put forward in order to urge the accounting firms and CPAs to improve risk consciousness and strengthen risk management.