检测-马新霓论文定稿.pdfVIP

摘要 审计事业作为现代经济社会的一项重要组成部分，在维护经济市场秩序发挥着 至关重要的作用。审计工作的重点在于监督人们所进行的经济活动，其设立的主要 意义在于能够维护社会的公平正义，惩治贪污受贿等不法犯罪行为。自 1978 年十一 届三中全会以来，我国进行了全面的改革，随着历史轮盘的转动，改革也在进一步 深化。目前我们已经步入了改革开放的深水区。我们所在的经济环境也变得越来越 复杂，因此会计师事务所面临的审计风险越来越多，审计风险的识别和防范成为会 计师事务所面临的一个棘手问题。本文从审计风险的定义、组成要素及风险产生的 原因出发，结合分析会计师事务所审计存在的风险及不合理之处，提出相对应的识 别审计风险及防范审计风险的措施。 关键词 审计风险 风险识别 风险防范 I Abstract As an important part of modern economic society, audit plays an imp ortant role in maintaining the order of economic market.Audit is to supervis e the behavior in economic work that people are engaged in. The basic dut y of audit work is to uphold justice, to investigate and deal with corruption and to combat against illegality. With the further development of the social ist market economy and the reform and opening up, the economic market e nvironment is becoming more and more complex, so accounting firms are fa cing more and more audit risks. The identification and prevention of audit r isk has become a thorny problem for accounting firms. From the definition of audit risk, composing factors and the causes of its occurrence, this article analyzes the risks and irrationality of audit in accounting firms, and puts f orward corresponding measures to identify and prevent audit risks. Key words Audit Risk Risk Precaution Risk Identification II