浅析非对称信息环境下的审计风险

由目前审计质量遭到普遍质疑的状况入手,站在注册会计师的立场,指出整个注册会计师行业在面临非对称信息的经济环境的压力下,注册会计师在审计工作中对审计风险的可控程度,审计两大主体对审计风险产生的影响,以及面对现在存在并将长期继续的非对称信息经济环境下削弱审计风险的应对措施。

Auditing risk under the asymmetrical information environment

The essay begins with the situation about suspicious auditing quality,and then points out the extent to which the accounts are able to control in auditing under the pressure from the a symmetrical information circumstance,as a CPA.It suggests that the two main parts during the auditing procedure impact on the auditing risk,and puts in several feasible solutions to diminish the auditing risk in the asymmetrical information circumstance which continues.