on the causes and control of audit risk（的原因和控制审计风险）.docVIP

On the causes and control of audit risk Abstract: In the 1980s, Western countries have generally been concerned about the risk of audit has been placed in front of the auditing profession in China. Based on the causes of audit risk analysis and identification of audit risks, the question of how to effectively control and mitigate audit risk, to improve audit quality, reshaping the image of the CPA and just society. Abstract: The problem of auditing risk which has been concerned by the westerners widely has been on the front of our auditing world.Thoughanalysing and distingusing the reason of the auditing risk, we put forward how to control and escape the auditing risk.So that we can improve the auditingquantity, remould the fair social image of the CPAs. Keywords: audit risk, causes, identification and control. Keywords:: auditing risk, reason, identify, control. 0 Introduction. As China’s market economy, has been widespread concern in Western countries, the audit risk, has been put on the agenda of our country, audit risk is increasingly being everyone’s attention, audit issues if done well, can easily lead to huge economic losses, the auditors should bear the corresponding legal responsibility. enhanced awareness of the law as everyone, more and more people begin to focus on audit issues, audit risk often leads to audit failures, and failures will have an adverse audit results, In order to fundamentally prevent this problem, we deal with the causes of audit risk to make an objective analysis of scientific and rational solution to this problem. An audit of the significance of risk control. There is general Audit risk: audit risk can be described as ubiquitous, it exists in every step of the audit process, the work of any one part can cause failure of audit risk, such as a company to deceive the United States accounting firm for 10 years, the method is In the noon meal will be the auditors received very far away, and then sent peek