| 审计风险的形成机理与防范措施 |
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| 引用本文： | 李宝虹,刘成.审计风险的形成机理与防范措施[J].商业经济(哈尔滨),2006(8):47-48. |
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| 作者姓名： | 李宝虹 刘成 |
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| 作者单位： | 哈尔滨师范大学管理科学系，哈尔滨师范大学审计处 黑龙江哈尔滨150080 |
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| 摘 要： | 审计风险对注册会计师和会计师事务所而言是一个无法回避的职业痛苦。这不仅是注册会计师执业技术的缺陷,更是利益诱惑下的道德底线的放大。应加强独立审计准则的制定,提高注册会计师的专业能力,加大对违规者的惩戒力度,以有效防范审计风险。
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| 关 键 词： | 审计风险 注册会计师 形成机理 |
| 文章编号： | 1009-6043（2006）08-0047-02 |
| 收稿时间： | 2006-03-24 |
Formation mechanism and precautionary measures of audit risk |
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| LI Bao-hong, LIU Cheng.Formation mechanism and precautionary measures of audit risk[J].Business Economy,2006(8):47-48. |
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| Authors: | LI Bao-hong LIU Cheng |
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| Institution: | LI Bao-hong;LIU Cheng |
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| Abstract: | Audit risk is a job agony that can't be avoided for certified accountants and accounting firms.This is not only the defect of certified accountant's operation technology,but also the enlarging of the low line of morals under the interests lure.Should strengthen the formulation of independent auditing criterion,improve the certified accountant's professional ability,strengthen the discipline of the violator,in order to take precautions against the risk of auditing effectively. |
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| Keywords: | auditing risk Certified accountant Formation mechanism |
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