論文標(biāo)準(zhǔn)WORD格式排版 共22頁

摘要：20世紀(jì)60年代中期以來,隨著被審計(jì)單位內(nèi)外部經(jīng)營背景和社會(huì)法律環(huán)境的變化,以及經(jīng)濟(jì)生活對(duì)審計(jì)意見依賴程度的擴(kuò)大,會(huì)計(jì)師事務(wù)所和審計(jì)人員不斷陷入訴訟案件中,受到沉重的甚至是毀滅性的打擊。本文在前人研究的基礎(chǔ)上，旨通過對(duì)審計(jì)風(fēng)險(xiǎn)的研究,探索控制風(fēng)險(xiǎn)的途徑與方法。首先從審計(jì)風(fēng)險(xiǎn)的概念及新模型入手,闡明了審計(jì)風(fēng)險(xiǎn)的含義及新模型的變化；然后通過對(duì)審計(jì)風(fēng)險(xiǎn)的形成原因及存在環(huán)節(jié)的研究，說明審計(jì)風(fēng)險(xiǎn)的危害性，提出控制審計(jì)風(fēng)險(xiǎn)的方法，把風(fēng)險(xiǎn)降低至社會(huì)可接受的水平。
關(guān)鍵詞:審計(jì)風(fēng)險(xiǎn) 防范措施 客觀存在


Abstract：Since the midst of 1960s, along with the change of exterior and interior management background of the audited unit and the social law environment, as well as the expansion of the opinion level which the economic life is dependent on audits, the accounting firm and audits personnel unceasingly to fall into in the lawsuit case, which leads them into serious even destructive striking. This article studies the predecessor in the foundation; the aim is to explore the method of controlling risk through studying audits risk. First obtained from the audit risk concept and the new model, expounding the audit risk meaning and the change of the new model；Then explained the hazardous nature of the audit risk through studying audits the risk the formation reason and the link. This article proposes the method of controlling audit risk, and reduces the risk level which may be accepted by the society.
Keywords: Audit risk precautionary measure Objective existence

目 錄
1 前言 1 1
1.1研究的理論價(jià)值及意義 1
1.2國內(nèi)外研究現(xiàn)狀 2
1.3本文要解決的問題 5
2 審計(jì)風(fēng)險(xiǎn)的概念及特征 5
2.1審計(jì)風(fēng)險(xiǎn)的概念及新模型 5
2.2審計(jì)風(fēng)險(xiǎn)的特征 7
3 審計(jì)風(fēng)險(xiǎn)的成因及存在的主要環(huán)節(jié) 8
3.1審計(jì)風(fēng)險(xiǎn)的成因 8
3.2審計(jì)風(fēng)險(xiǎn)存在的主要環(huán)節(jié) 11
4 審計(jì)風(fēng)險(xiǎn)的危害性 13
5 審計(jì)風(fēng)險(xiǎn)的控制與防范措施 13
5.１各階段審計(jì)風(fēng)險(xiǎn)控制及防范 13
5.2其他方面審計(jì)風(fēng)險(xiǎn)控制及防范 16
6 結(jié)論 16
參考文獻(xiàn) 18
致謝 19