试论审计风险的成因及其防范

通过对审计风险概念、特点、以及形成的原因等因素分析,认为审计风险普遍客观地存在于审计工作中,并具有全过程、潜在的、多因素性的特点,但它具有可控制性。为此提出了防范审计风险全过程、全方位的控制管理措施,以期对审计组织和审计人员进行管理、控制和防范审计风险提供参考。

On the Cause and Prevention of the Audit Risks

The paper analyzes audit risk concept, its content, characteristic,and the formation according to its subjective and objective factors and draws a conclusion that there is audit risk in the course of audit work, which is in the whole course of its work,and is hidden and multifactored,but could be controlled.It offers several measures to control and prevent audit risks, which are all-rounded and worth referring for auditors and its organization.