审计风险及防范论文_doc.docVIP

PAGE PAGE 2 审计风险及防范 摘要 审计风险是现代审计的重要内容，加强审计风险的研究，对于保证和提高审计质量具有重大意义。由于投资人、债权人、政府部门和社会公众越来越多地利用审计服务，而经济业务日趋复杂，经济环境的不确定性因素很多，根据成本效益原则，审计工作实务中又总会分别轻重，有所取舍，我国独立审计发展的历史较短，加之我国的市场经济尚不完善，审计风险的存在有其客观必然性。本文通过对审计风险的含义、构成要素、特点及产生的原因进行分析，提出若干防范与控制审计风险的措施，使审计在维护市场秩序方面起到应有的作用。 关键词：审计风险；特点；含义；防范与控制 Abstract Audit risk is an important part of modern audit, strengthening of audit risk, the guarantee and improve audit quality is of great significance. As investors, creditors, government departments and the public more and more use of audit services, and increasing complexity of business operations, the uncertainty of economic environment, many factors, according to the principle of cost-effectiveness, the audit practice and the severity of the Federation, respectively, choice, independent audit of short history of the development, coupled with Chinas market economy is not perfect, the existence of audit risk has its objective necessity. In this paper, the meaning of audit risk, elements, characteristics and analysis of the causes, prevention and control audit raised a number of risk measures to make the audit in order to maintain market play its due role. Keywords: audit risk; Characteristics; Meaning; Prevention and Control 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc292393972 目录 PAGEREF _Toc292393972 \h 3 HYPERLINK \l _Toc292393973 1、绪论 PAGEREF _Toc292393973 \h 4 HYPERLINK \l _Toc292393974 2、审计风险基础 PAGEREF _Toc292393974 \h 5 HYPERLINK \l _Toc292393975 2、1审计风险的概念 PAGEREF _Toc292393975 \h 5 HYPERLINK \l _Toc292393976 2、2审计风险的要素及关系 PAGEREF _Toc292393976 \h 5 HYPERLINK \l _Toc292393977 2、1、1 固有风险 PAGEREF _Toc292393977 \h 5 HYPERLINK \l _Toc292393978 2、1、2控制风险 PAGEREF _Toc292393978 \h 6 HYPERLINK \l _Toc292393979 2.、1、3 检查风险 PAGEREF _Toc292393979 \h 7 HYPERLINK \l _Toc292393980 3、审计风险的特点 PAGEREF _Toc292393980 \h 8 HYPERLINK \l _Toc292393982 4、审计风险的本质 PAGEREF _Toc292393982 \h 9 HYPERLINK \l _Toc292393983 4、1检查风险不是审计风险的源头 PAGEREF _Toc2923