2012届商学院毕业论文模板-格式.docVIP

（上空1行） 审计风险的成因及控制（3号宋体，加粗） （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。本文分为三个部分，首先，从审计风险的涵义出发，介绍了审计风险的五个特征：客观性、普遍性、潜在性、偶然性、可控性以及控制审计风险的现实意义。其次，阐述了审计风险的产生及成因，审计风险产生于抽样过程、取证环节、签订审计约定书环节和审计报告环节，每一环节我都以实例进行了说明，至于审计风险的成因，主要源于审计主体的检查风险和审计客体的固有风险、控制风险两个方面。最后，针对审计风险的成因，提出了控制审计风险的措施，比如：创造良好的社会环境、完善企业内部控制制度、强化审计人员风险意识、选择适当的审计技术等，并以德国为例，阐述在审计风险控制中值得借鉴的经验。 [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 tec