| 试论注册会计师审计风险的规避与控制 |
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| 引用本文： | 蔡蕾. 试论注册会计师审计风险的规避与控制[J]. 河南教育学院学报(哲学社会科学版), 2004, 23(5): 70-73 |
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| 作者姓名： | 蔡蕾 |
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| 作者单位： | 洛阳工业高等专科学校,教务处,河南,洛阳,471003 |
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| 摘 要： | 注册会计师审计风险具有普遍性、可分性、潜在性和可控性。注册会计师审计风险的形成有多种多样的原因 ,必须采取可行性措施 ,避免和控制注册会计师审计风险
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| 关 键 词： | 审计风险 避免 控制 |
| 文章编号： | 1006-2920(2004)05-0070-04 |
| 修稿时间： | 2004-05-04 |
The Discussion of Avoidance and Control of Registered Accountant Audit Risk |
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| CAI Lei. The Discussion of Avoidance and Control of Registered Accountant Audit Risk[J]. Journal of Henan Education Institute(Philosophy and Social Science Edition), 2004, 23(5): 70-73 |
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| Authors: | CAI Lei |
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| Abstract: | The paper opened up the universality, separability and potential of existent of registered accountant audit risk, and analyzed main reasons of formation of registered accountant audit risk, then figured out the workable measures to avoid registered accountant audit risk. |
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| Keywords: | audit risk avoidance control |
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