论述审计风险及其防范.docVIP

摘要 20世纪60年代中期以来，随着被审计单位内外部经营背景和社会法律环境的变化，以及经济生活对审计意见依赖程度的扩大，会计师事务所和审计人员不断陷入诉讼案件中，受到沉重的甚至是毁灭性的打击。审计风险无时不在，无处不有，而且愈演愈烈。但是，审计风险是可以控制的。通过审计理论研究，提高审计质量，把风险降低至社会可接受的水平，会计师事务所依然可以焕发旺盛的生命力。本文旨通过对审计风险的研究，探索控制风险的途径与方法。本文在前人研究的基础上，共分五个部分对审计风险进行了进一步的探索和研究。 第一部分首先系统地论述了审计风险的概念以及审计风险在审计理论体系中的地位。随后，还阐述了审计风险的基本特征。第二部分就审计风险要素、模型进行了详细地论述，明确了审计风险要素的含义、特点，并通过审计风险模型分析了各风险要素关系。第三部分从客观和主观两个方面分析了审计风险形成的原因。第四部分考虑到我国民间审计风险的特殊性，对其目前的现状、成因进行了分析。最后，就审计风险的防范与控制提出了相关的方法和措施。 关键词:审计风险，防范，研究； Abstract Nineteen sixties since the middle of the audited units, with internal and external business background and social law changes in the environment, and economic life of the audit opinion dependent on the expansion, certified public accountants and auditors continuously in litigation, serious even destructive blow. Audit risk at all times, everywhere, and grow in intensity. However, the audit risk can be controlled. Through the study of audit theory, improve the audit quality, reducing the risk to an acceptable level of the society, certified public accountants may glow vitality. This article through studies of audit risk, explore the method of controlling risk. In this paper, on the basis of previous studies, is divided into five parts on the audit risk of further exploration and research. The first part systematically expounds the concept of auditing risk and auditing risk in audit theory system status. Subsequently, also expounded the basic characteristics of audit risk. The second part, the factors of audit risk model was discussed in detail, the factors of audit risk meaning, characteristics, and through the audit risk model to analyze the relationship between the risk factors. The third part from the objective and subjective two respects analysed the reason of audit risk. The fourth part considering our country folk audit risks, to its present situation, has analyzed the cause of. Finally, on the audit risk prevention and control puts forward some methods and measures. Key words: audit risk, prevent