?a òa
?D1úμ?éó???°òμ??ò2????áù?°????±??¨?±μ?ì????￡?????aD??êìa,??êóoí·à·?éó??·???ò?3é?a×￠2á?á??ê|DDòμμ?μ±?????±?￡éó??·???±?è?′??ú￡?è?o?·à·?ó?????éó??·????ó??éó??·???1üàí￡?óDD§????oí·à·?éó??·???￡?ìá??éó???êá?￡?°?·????μμíμ??é?óêüμ?????￡?±ü?a?ì3ééó???eê§?yóúà′óúêüμ?éó??è?DDòμ?°è?é??áμ?1?×￠?￡éó??·???′??úê1éó???ì3é?T′óó°?ì?￡?úéó??1¤×÷?D1?·?éó??3ìDò′ó???μμí?í1?òò??ó°?ì?￠?ó??éó???ó?é?¨éèoí?ìD??ìóy′ó????éù?÷1?òò??2úéú?￡ê1éó??ê?òμ???μá?o?μ?·￠?1?￡±???′ó1???xx?á??ê|ê????ùμ?êμ?ê?é??￡?????ê????ùμ??°òμμàμ??￠?êá??????￠éó???????￠éó??êμê??×??oí???¨±¨????·?????DD·???·à·?μ?éè??￡?×?oóìá3?óDD§·à·?éó??·???ó|2éè?μ???2?￡?′ùê1×￠2á?á??ê|ê÷á￠éó??·???1???￡??¨á￠??è?éó???êá????????è￡?ìá??éó???êá?￡?±ü?a?ì3ééó??·???????éó??꧰ü?￡

1??ü′ê￡oéó??·??? éó??·???·à·? ·????à1à
Abstract
The audit profession in China will also face "litigation explosion" challenge.Faced with these problems, emphasis on audit risk and prevention has become a top priority Certified Public Accountant.Audit risk must exist, how to prevent and control audit Fengxian strengthen audit risk management, effective control and prevention of audit risk, improve audit quality, to reduce the risk to an acceptable level, Bimian audit Sun Shizheng causing more and all the Audit Quan Xing Yeconcern of the community.The existence of audit risk a tremendous impact on the audit.In the audit standard audit procedures in order to reduce the objective factors, strengthen the audit team building and continuing education so as to reduce production of subjective factors.To audit the cause of healthy development.This accounting firms from Guangdong Xinhua actual situation of their firm's professional ethics, quality control, audit plans, audit report of the implementation phase and identification of several aspects of the design of risk prevention, and finally come up with effective preventive measures to be taken by the audit risk,CPA established to promote the concept of audit risk, establish and improve audit quality control system to improve audit quality, and thus avoid the risk of audit failure audit.

Key words￡oAudit risk Risk Assessment Audit Risk
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?a òa I
Abstract II

1???xx?á??ê|ê????ùéó??·???·à·?éè?? 1
μú1?? ê????ù???? 1
1.1 ×?è????? 1
1.2 ×é?ˉ?á11 2
μú?t?? ê????ù?°òμμàμ?éè?? 4
2.1 3?D? 4
2.2 ?àá￠?￠?í1??￠1??y 4
2.3 ?í1? 4
2.4 1??y 5
2.5 רòμê¤è??üá|oíó|óD1?×￠ 5
2.5.1 רòμê¤è??üá| 5
2.5.2 ó|óD1?×￠ 6
2.6 ±￡?ü 6
2.7 ?°òμDD?a 7
2.7.1 ??é??á1??úμ??eè? 7
2.7.2 ???í?§μ??eè? 7
2.7.3 ??í?DDμ??eè? 7
2.7.4 ?????eè? 8
2.8 ??ê?×??ò 8
μúèy?? ?á??ê|ê????ù?êá????????èéè?? 9
3.1 ??òμ???êá?3Dμ￡μ?áìμ??eè? 9
3.2 ?°òμμàμ?1?·? 9
3.2.2 ×?ê??°òμμàμ?1?·?μ???ì?′?ê? 10
3.2.3 ·à·?1??μ?ü?Dμ?2úéúμ?2?à?ó°?ì 10
3.4.2 ×é?ˉ 11
3.4.3 ?????êá??????′o? 11
3.5 òμ??1¤×÷μ×?? 12
3.5.1 òμ??1¤×÷μ×??μ?1éμμòa?ó 12
3.5.2 òμ??1¤×÷μ×??μ?1üàíòa?ó 12
3.5.3 òμ??1¤×÷μ×??μ?±￡?ü 12
3.5.4 òμ??1¤×÷μ×??μ?íê??D??￠ê1ó?ó??ì?÷ 12
3.5.5 òμ??1¤×÷μ×??±￡′??ú?T 13
3.5.6 òμ??1¤×÷μ×??μ??ùóDè¨ 13
3.6 ?à?? 13
3.6.1?à???á1?μ?′|àí 13
μú???? éó?????? 14
4.1 ×üì?éó??2??? 14
4.1.1 éó??·??§ 14
4.2 ??ì?éó?????? 15
4.2.1 ·????à1à3ìDò 15
4.2.2 ????êμê?μ???ò?2?éó??3ìDò 15
4.2.3 ????????éó??3ìDò 16
4.5 éó??????μ?éóo? 16
4.6 éó??????1¤×÷μ?2??è￡o 16
4.7 éó??μ???òaD?è·è? 16
μú???? éó??êμê??×??μ?éè?? 18
5.1 éó????±êéè?? 18
5.1.1 éó??×ü??±ê 18
5.1.2 ??ì?éó????±ê 18
5.2 éó??3ìDòμ?éè?? 19
5.2.1 ?ì2é?????ò???t 19
5.2.2 ?ì2éóDD?×ê2ú 19
5.2.3 1?2ì 19
5.2.4 ?ˉ?ê 19
5.2.5 oˉ?¤ 20
5.2.6 ??D????? 20
5.2.7 ??D??′DD 20
5.2.8 ·???3ìDò 20
5.3 éó???¤?Y 20
5.3.1 éó???¤?Yμ?·?àà 20
5.3.2 éó???¤?Yμ?ì??÷ 21
5.4 ·????à1à 22
5.4.1 ·????à1àμ?·?·¨ 22
5.4.2 ·????à1àμ??úèY 23
5.5 ·???ó|?? 24
5.5.1 ????2???±¨±í2?′???′ó′í±¨·???μ?×üì?ó|??′?ê? 24
5.5.2 ????2aê?μ?êμê? 25
5.5.3 êμ?êD?3ìDòμ?êμê? 26
5.6 ???¨±¨?? 27
5.6.1 3??????¨±¨??μ?×üì?òa?ó 27
5.6.2 ???¨?á??μ?á???±íê?D?ê? 27
5.6.3 ìá3????¤?á??μ??y??·?ê?oí????·?ê? 27
5.6.4 ×￠2á?á??ê|2??@@????T±￡á??á??±¨??μ??é?? 27
5.6.5 ×￠2á?á??ê|D???μ?ê1ó? 28

?áê?ó? 29
2??????× 29
?? D? 32