构建审计风险防范之方略

近年来，涉及审计的诉讼案件不断增加以及会计公司在法律诉讼及赔偿方面费用的不断攀升，导致会计师职业界职业风险压力越来越高。因此，要重视审计风险的防范，通过营造良好的工作环境，严格审计程序，提高人员素质，增强与客户的沟通与联系，积极引进风险基础审计等，降低审计风险。

Strategy about Constructing Prevention of Auditing Risk

In recent years, the lawsuit cases involving auditing and the accounting firms＇ expenditure on lawsuit and compensation have constantly increased, which warn us that accountant profession is under the pressure of big professional risks. So we must pay great attention to prevent auditing risk. By clarifying the method and strategy of preventing auditing risk, this paper is intended to carry on beneficial exploration of reducing the auditing risk for professional accountants.