《浅论审计风险的防范与控制》-毕业论文.docVIP

l l 浅论审计风险的防范与控制 【摘要】审计风险是审计研究中的热门话题,随着我国审计环境的不断变化，审计风险已成为各单位不可回避的问题，有审计的地方必然存在审计风险。在当前我国审计由传统审计向现代审计迈进的特殊阶段意义更是非凡。因此，各单位要根据自身所处的环境，在审计过程中的准备阶段、实施阶段和结束阶段这三个阶段中全力控制风险的产生，在此基础上确保我国审计工作健康、稳定的发展。本文通过对审计风险及防范的探讨,使人们能更全面更透彻地了解审计风险,加强审计风险意识,最终起到防范与控制审计风险的作用。 【关键词】 审计风险， 含义， 形成， 防范， 控制 On the audit risk prevention and control Abstract：Audit of audit risk is a hot topic in the study, with the changing environment of our audit, audit risk has become an unavoidable issue of units, there must exist where the audit of audit risk. In the current audit of our audit from the traditional to the modern meaning of the audit into the special stage is remarkable. Therefore, all units according to their own environment, in the audit process of the preparation phase, implementation phase and end phase of the three phases have full control of risks, on the basis of our audit work to ensure healthy, stable development. Based on the audit risk and the prevention of, so that people can more comprehensive and thorough understanding of audit risk, audit risk to enhance awareness, prevention and control of the final to play the role of audit risk. Key word：audit risk; meaning; formation; prevention; control l 目录 TOC \o 1-3 \f \h \u HYPERLINK \l _Toc29782 1 引言 PAGEREF _Toc29782 1 HYPERLINK \l _Toc626 2 审计风险涵义及其特征 PAGEREF _Toc626 1 HYPERLINK \l _Toc17992 2.1 审计风险涵义 PAGEREF _Toc17992 1 HYPERLINK \l _Toc9911 2.2 审计风险特征 PAGEREF _Toc9911 1 HYPERLINK \l _Toc24139 2.2.1 审计风险的客观性 PAGEREF _Toc24139 1 HYPERLINK \l _Toc22232 2.2.2 审计风险的普遍性 PAGEREF _Toc22232 1 HYPERLINK \l _Toc20867 2.2.3 审计风险的潜在性 PAGEREF _Toc20867 1 HYPERLINK \l _Toc11779 2.2.4 审计风险的偶然性 PAGEREF _Toc11779 2 HYPERLINK \l _Toc1711 2.2.5 审计风险的可控性 PAGEREF _Toc1711 2 HYPERLINK \l _Toc30486 3 审计风险的成因 PAGEREF _Toc30486 2 HYPERLINK \l _Toc10192 3.1 审计风险形成的外部原因 PAGEREF _Toc10192 2 HYPERLINK \l _Toc31810 3.1.1 经济环境对审计风险的影响 PAGEREF _Toc31810 2 HYPERLINK \l _Toc17853 3.1.2 社会环境对审计风险的影响 PAGEREF _Toc17853 2 HYPE