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审计风险及其防范分析(本)

2009-4-9 点击:

 
摘要

审计风险是指注册会计师对有重要错报的会计报表仍发表无保留意见的可能性。是审计人员发表不恰当审计意见的可能性及其导致的法律责任。在经济高速发展的今天,会审计的范围逐渐拓宽,而且社会经济生活的复杂性和不确定性增加了审计的难度,相应产生了一定的审计风险。为此,人们应正确认识审计风险,增强审计风险意识,积极有效地预防和控制审计风险,使审计在维护市场经济秩序方面起到应有的作用。
本文首先对审计风险的理解并对其成因进行分析,最后提出了审计风险的七条防范措施。
关键词: 审记风险,审计风险管理,审计风险防范
Audit risk is a certified public accountant has an important misstatement of the accounting statements issued an unqualified opinion is still the possibility. The auditors issued an audit opinion is not appropriate and lead to the possibility of legal liability. In todays rapid economic development will gradually broaden the scope of the audit, but also the social and economic life of the complexity and uncertainty increase the difficulty of the audit, the corresponding rise to a certain degree of audit risk. To this end, it should be a correct understanding of audit risk, and enhance awareness of audit risk, positive and effective prevention and control of audit risk, audit in the maintenance of market economic order has played its due role.
In this paper, the understanding of audit risk and the analysis of the causes, the end of the risk of an audit of seven preventive measures.
Key words: pre-trial in mind the risk, audit risk management, audit risk prevention
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