注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)及其防范
1.5萬字 11頁


摘要：自從注冊(cè)會(huì)計(jì)師業(yè)進(jìn)入訴訟“爆炸”時(shí)期以來，審計(jì)風(fēng)險(xiǎn)已經(jīng)成為人們研究和討論的熱點(diǎn)話題之一。由于審計(jì)風(fēng)險(xiǎn)控制不利導(dǎo)致審計(jì)失敗給我國(guó)注冊(cè)會(huì)計(jì)師業(yè)帶來了消極影響，嚴(yán)重影響注冊(cè)會(huì)計(jì)師在社會(huì)中的聲譽(yù)和地位。如何認(rèn)識(shí)審計(jì)風(fēng)險(xiǎn)和控制審計(jì)風(fēng)險(xiǎn)已經(jīng)成為審計(jì)人員密切關(guān)注的問題。本文正是基于此從審計(jì)風(fēng)險(xiǎn)的定義和形成原因入手來分析審計(jì)風(fēng)險(xiǎn),以及由于審計(jì)模型應(yīng)用的不同帶來的審計(jì)風(fēng)險(xiǎn)也不同。最后根據(jù)影響審計(jì)風(fēng)險(xiǎn)的因素和審計(jì)模型來提出防范審計(jì)風(fēng)險(xiǎn)的方法和措施。
關(guān)鍵詞：注冊(cè)會(huì)計(jì)師 審計(jì)風(fēng)險(xiǎn) 現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì) 控制


Abstract：Since the CPA profession stepped into a stage of lawsuits “exploding”,the risk has been a topic of general interest which people are always studying and discussing.It brought negative influence to the industry of Certified public accountant in my country that which lead audit lost on account of the control disadvantage on auditing,and badly affect the report and station of CPA in my society.It how to understand audit risk and control risk has been a problem which auditing personnel nearly draw attention.Just about this letterpress analyze auditing risk from the definiens of auditing risk and the cause to be formed,and the different auditing model be used bring different auditing tisk.at last,on the basis of the influence factor of auditing risk and auditing model,letterpress bring forward the methods and measure on auditing risk .
Key words：CPAS Audit risk Modern risk-oriented audit control


參考文獻(xiàn)：
1、段金銘、張永國(guó)、葉忠明主編:《審計(jì)學(xué)》，首都經(jīng)濟(jì)貿(mào)易大學(xué)、中國(guó)農(nóng)業(yè)大學(xué)出版社
2、胡春元著:《審計(jì)風(fēng)險(xiǎn)研究》，東北財(cái)經(jīng)大學(xué)出版社