论审计风险控制剖析.doc

武汉纺织大学 外经贸学院 毕业 论文 题目： 论审计风险及其控制 学 院： 会计学院 专 业： 会计 姓 名： 贺志鑫 指导教师： 张英 2016年 5 月 30 日 摘 要 随着经济的发展，人们对审计的有着更加深入的理解，社会各界对审计质量有着越来越高的期望和依赖，同时审计责任和审计风险也越来越大。近年来，一系列的财务丑闻事件在各地爆发，如何加强审计风险管理提高审计质量成为了审计界不论在理论方面实务方面中的重大课题。当然，审计风险是客观存在的且无法消除的，审计本身就是一项风险管理，从审计单位或被审计单位所处的外部环境、经营方式和管理机制等内外部各个方面来分析评估审计的风险水平，并把风险意识贯穿到审计的全过程，采取措施避免不必要的风险，减少固有的职业风险。本文主要从社会审计的角度出发，分析审计风险的涵义、要素及特征和产生审计风险的原因，并提出几点控制审计风险的措施。 关键词：审计风险 审计责任 审计质量 审计风险评估 审计风险管理 ABSTRACT With the development of economy, people have a more in-depth understanding of the audit, the community of the audit quality has more and more high expectations and dependence, while the audit responsibility and audit risk is also getting bigger and bigger. In recent years, a series of financial scandals broke out all over the country, how to strengthen the audit risk management and improve audit quality has become a major issue in the field of theory and practice. , of course, the audit risk is objective existence and can not be eliminated, audit itself is a risk management, from each internal and external audit unit or the audited units the external environment, mode of operation and management mechanism to analyze audit assessment of the level of risk, audit and risk awareness throughout the whole process, to take measures to avoid unnecessary risks, reduce the inherent occupational risk. This article mainly from the perspective of social audit, audit risk analysis of the meaning, elements and characteristics of the audit risk and the reasons, and puts forward some measures to control the audit risk Key Words: Audit risk； Audit respondance；Audit quality；Audit risk assessment；Audit risk management； 目 录 1. 开篇引言 1 1.1 审计风险研究的意义 1 1.2 关于审计风险的国内外研究动态 1 1.3 审计风险研究的内容与方法 2 2. 审计风险的涵义、要素及特征 3 2.1 传统风险的概念与特征 3 2.2 审计风险的涵义及特征 4 3.