| 试论审计风险及其防范与控制 |
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| 引用本文： | 封铁英,段兴民. 试论审计风险及其防范与控制[J]. 西安交通大学学报(社会科学版), 2002, 22(2): 39-43 |
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| 作者姓名： | 封铁英 段兴民 |
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| 作者单位： | 西安交通大学,陕西,西安,710049 |
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| 基金项目： | 国家自然科学基金重点项目 (7983 0 0 10 )，国家教育振兴行动计划专项项目 (A2 .9-GL)，国家教育部人文社会研究“十五”规划项目 (0 1JA63 0 0 3 4) |
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| 摘 要： | 从分析审计风险的涵义和特征入手 ,深入剖析其客观与主观成因 ,提出应采取一系列有效的、相应的措施 ,使审计组织及其从业人员树立风险观念 ,强化风险意识 ,以努力提高审计质量 ,有效防范和控制审计风险
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| 关 键 词： | 审计 审计风险 防范措施 |
| 文章编号： | 1008-245X(2002)02-0039-05 |
| 修稿时间： | 2001-12-17 |
A Study on Auditing Risk and Its prevention and Control |
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| FENG Tie-ying,DUAN Xing-min. A Study on Auditing Risk and Its prevention and Control[J]. Journal of Xi'an Jiaotong University(Social Sciences), 2002, 22(2): 39-43 |
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| Authors: | FENG Tie-ying DUAN Xing-min |
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| Abstract: | Beginning with the analysis of implications and characteristics of auditing risk, the objective and subjective causes of the risk are analyzed in-depth and a series of relevant effective measures are proposed to be taken thus enabling the auditing units and their working personnel to set up the risk conception, and intensify the risk awareness so as to enhance the auditing quality, and effectively prevent and control the risk. |
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| Keywords: | Auditing auditing risk prevention measures |
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