毕业论文-试论审计风险及其防范.doc

试论审计风险及其防范 王霄 内容提要：审计作为一种中介业务，自其产生以来，就在社会经济生活中发挥着不可替代的重要作用。审计风险无时不在，无处不有，并且随着社会的进步和经济的发展愈演愈烈。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，把风险降低至可接受的水平，会计公司依然可以焕发旺盛的生命力。本文运用了对比、举例等方法，通过对审计风险的研究，探索控制风险的途径与方法，同时引起大家对审计的重视和了解预防审计风险的重要性。本文共分三个部分对审计风险进行了探索和研究。第一部分首先系统地论述了审计风险的概念；第二部分从客观和主观两个方面分析了审计风险形成的原因；最后，就审计风险的防范提出了相关的方法和措施。广义的审计风险狭义的审计风险 固有风险社会环境对审计风险的影响 法律环境对审计风险的影响 经济环境对审计风险的影响期望差距的存在审计人员职业关注情况审计人员的专业水平营造良好审计环境逐步建立审计风险制度4．建立风险保障机制[1]郭照敏.对我国注册会计师职业道德的现实思考[J]. 中国注册会计师，2008/08. [2]赵保卿.浅谈注册会计师职业道德规范[J]. 注册会计师通讯，1998/08. [3]张艳.论我国证券市场独立审计——对银广夏事件的思考[J]. 四川会计，2001/11. [4]郭道扬.论CPA的社会关系、责任与公德[J]. 财会月刊，1997/06. [5]吴联生.企业会计信息违法性失真的责任合约安排[J].经济研究, 2001/02. [6]张启琴.陈枚蜂．2005/02. [7]胡喜生.《治理会计信息失真预防对策研究》[J].上海会计，2005/01. [8]白云霞.《从模糊性透视会计信息失真》[J].财会通讯，2001/04. Audit Risk and Prevention of Xiao Wang Abstract: The audit took one kind of intermediary service, has produced since it, is playing the vital role in the social economy life which cannot be substituted. The audit risk is in everywhere. But, the audit risk may control through the audit fundamental research, improves the audit quality. Reducing the risk to the level which may accept, accountant in the company may glow vitality. This article uses the contrast method and list some examples. Simultaneously caused everybody to the audit the value and the understanding prevention audit risk importance. This article altogether was divided three parts to carry on the exploration and the research to the audit risk. The first part systematically elaborated the audit risk concept. The second part from the objective and the subjective aspects analyzed the reason where the audit risk formed. Finally, the audit risk guard proposed the related method and the measure. Keywords: Audit Risk Preventive measures Internal controls 朗读 显示对应的拉丁字符的拼音 会计学系本科毕业论文 10