学年论文格式28518new.docVIP

（上空1行） 审计风险的成因及控制（小3号宋体，加粗，居中） （下空1行） [摘 要] 审计风险是现代审计理论的一个重要概念当前随着改革开放的深化和法制建设的加强我国的经济环境和法治环境发生了很大的变化但审计风险仍是在所难免如何加强审计风险管理有效控制和防范审计风险提高审计质量正越来越受到审计全行业及全社会的关注 [关键词] 审计风险；审计主体；审计客体；措施 （上空1行） The Cause and Control the Risk of Audit （上空1行） [Abstract] The risk of audit is an important concept of modern audit theory. At the present time, the economy environment and law environment take place a lot of changes along with the deepening of reforms and opening and the strengthen of legal construction, but the risk of audit is still unavoidable. How to strengthen the management of the risk of audit, effective control and prevention the risk of audit and improve audit quality, are increasingly subject to audit and industry-wide concern of society as a whole. This paper mainly divided into three parts. First of all, it introduced the five characteristics from starting the meaning of audit risk: the objectivity, universality, potential, chance, controllability, and control of the practical significance of audit risk. Secondly, on the selection of audit risk and the causes of audit risk resulting from the sampling process, evidence of links, an agreement signed audit report and audit aspects of the book links, each link to an example I have described, as to the causes of audit risk, the main source of inspection in the main audit risks and audit risks inherent in the object and control risk. The article finally concludes with the measures about audit risk control, these measures are corresponding to the causes of audit risk, for example: to create a good social environment; improve the internal control system; the strengthening of risk awareness auditors; select the appropriate technology and so on, use Germany as an example, talk about risk control for the audit should be drawing on the experience of China. （空1行） [Key words] The Risk of Audit；Audit Subject；Audit Object；Measure  （上空一行） 目 录（小3号宋体，加粗，居中） （下空一行） 引言 1 一、审计风险的涵义及其特征 1 （一）审计风险的涵义 1 （二）审计风险的主要内