学年论文格式概述.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 t