审计风险及防范研究——基于对荣盛广东房地产开发有限公司的审计.docxVIP

Audit Risk and Prevention Research Abstract: With the rapid development of Chinas economy, the social environment, economic environment and legal environment are constantly changing, audit content is constantly broadening, the audit industry is shouldering more and more responsibilities. At the same time, the audit risk is not getting smaller, but it is increasing for a variety of reasons. Audit risk is the most important basic part of audit research, and it is also one of the most popular research objects in audit research. It is proportional to the audit quality, that is, the smaller the audit risk, the higher the audit quality. It also directly affects the audit industry, it determines whether the audit industry can be sustained in the future. Therefore, it is particularly important to study how to reduce audit risk and how to prevent audit risk. This paper first introduces the background, significance and domestic and foreign development of this study, and then from the relevant definition of audit risk, and then carefully analyze the reasons for the formation of audit risk, but also correspondingly put forward the countermeasures to prevent audit risk, and finally systematically study the existence of the audit risk, cause and prevention strategy of Rongsheng Guangdong Real Estate Development Co., Ltd., In order to let people know more about audit risk, more understanding of how to prevent audit risk, more successful audit. Keywords: audit, audit risk, prevention  目 录 TOC \o 1-3 \h \z \u 第1章 绪 论 1 1.1研究的背景与意义 1 1.1.1审计风险及防范研究的背景 1 1.1.2审计风险及防范研究的意义 1 1.2文献综述 2 1.2.1国内研究 2 1.2.2国外研究 2 1.3课题研究的内容与方法 3 1.3.1研究内容 3 1.3.2研究方法 3 第2章 审计风险的定义 5 2.1审计风险的概念 5 2.2审计风险的组成要素 5 2.2.1固有风险 5 2.2.2控制风险 6 2.2.3检查风险 6 2.3审计风险的特性 7 2.3.1复杂的外部环境 7 2.3.2复杂的审计内容 7 第3章 审计风险成因分析 8 3.1主观原因 8 3.1.1审计人员的业务素质、道德素质不能胜任 8 3.1.2审计方法本身存在缺陷 8 3.2客观原因 9 3.2.1相关法制不健全 9 3.2.2