上市公司审计风险的防范

近年来,连续发生的财务欺诈案使许多的会计事务所和注册会计师都因此受到牵连。本文在上市公司审计风险存在广泛性的基础上,分析了目前造成我国注册会计师审计风险的各种原因,并提出了相应的应对措施。以此来提升上市公司财务状况和经营成果的公允性,以便于增强上市公司财务信息的可信度,进而降低投资者以及决策者的信息风险。

Prevention of Audit Risk for Listed Company

In recent years, a large number of accounting firms and CPAs have been implicated in a series of financial fraud. This paper analyzes various causes of the audit risk for CPAs and puts forward corresponding countermeasures due to the extensiveness of the risk so as to enhance the fairness of financial condition and operating result and improve the credibility of financial information, thereby reducing the information risk of investors and policymakers.