审计风险（Audit risk）.docVIP

审计风险（Audit risk） Cuiyunxia (Zaozhuang Municipal Second Hospital, Shandong, Zaozhuang 277100) [Abstract] the CPA audit to a certain stage of development is undoubtedly the existence risk, audit risk throughout the audit process has penetrated into all aspects of the audit activities, the audit risk is not innate, it is associated with specific economic conditions, such as the existence of audit risk the CPA will lead to bear the corresponding legal responsibility. No CPAs audit risk, there is no legal responsibility, to explore the causes of audit risk is helpful to the study of how to avoid the audit risk, reduce the legal responsibility of the registered accountant in the audit process. [Key words] certified public accountant; audit risk; legal responsibility From the moment the certified public accountants came into being, they shoulder corresponding responsibilities, such as accounting responsibility, audit responsibility and legal liability. The responsibility to solve the problem of CPA, not only affects the quality of social auditing, the CPA occupation determines the level of social status, to the inestimable role in our countrys market economy and legal system construction and orderly operation. But because our country restored the CPA system in a relatively short time, the socialist market economic system in China is still in the development stage, the enterprise market behavior is not standardized, some enterprises internal control system is not yet perfect, accounting work order has not yet been determined, some companies, there exists different degree of accounting supervision is weak, the phenomenon of accounting information distortion in addition, a variety of other factors, the CPA liability did not pay enough attention to strengthen law enforcement, audit, improve audit quality, corresponding measures should be taken to further improve the legal environment of registered accountant and social environment. Accounting responsibility and audit responsib