研究学年论文格式.docVIP

　　研究学年论文格式 研究学年论文格式 导读：dpreventiontheriskofauditandimproveauditquality,areincreasinglysubjecttoauditandindustry-ainlydividedintothreeparts.Firstofall,itintroducedth12345678910 长春大学旅游学院年论文纸 （上空 1 行） 学 审计风险的成因及控制（小 3 号宋体，加粗，居中）（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。 本文大体分为三个部分。 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。 文章最后提出了控制审计风险的措施，这些措施都是和审计 风险的成因相对应的，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，谈了谈对于审计风险控制 值得我国借鉴的经验。 [关键词] 审计风险；审计主体；审计客体；措施 长春大学旅游学院年论文纸 学 长春大学旅游学院年论文纸 （上空 1 行） 学 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 laent take place a lot of changes along s and opening and the strengthen of legal construction, but the risk of audit is still unavoidable. Hoanagement of the risk of audit, effective control and prevention the risk of audit and improve audit quality, are increasingly subject to audit and industry-ainly divided into three parts. First of all, it introduced th 3 4 5 6 7 8 9 10 研究学年论文格式 导读：lsystem;thestrengtheningofriskaanyasanexample,talkaboutriskcontrolfortheauditshouldbedra 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 easures about audit risk control, t