| 试论审计风险及其防范 |
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| 引用本文： | 张敬民,邓岩.试论审计风险及其防范[J].长春金融高等专科学校学报,2006(1):38-41. |
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| 作者姓名： | 张敬民 邓岩 |
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| 作者单位： | 1. 梨树农村成人高等专科学校,吉林,梨树,136000
2. 长春热电一厂,吉林,长春,130052 |
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| 摘 要： | 审计风险是一个非常重要的概念.在审计理论中,审计风险与审计重要性和审计证据等概念密切相关;在审计实务中,审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须时时加以考虑的一个重要因素.
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| 关 键 词： | 审计风险 概念 成因 防范措施 审计风险 Defense Risk 因素 等阶 审计报告 审计程序 审计计划 审计人员 审计实务 相关 审计证据 审计重要性 审计理论 |
| 文章编号： | 1671-6671（2006）01-0038-04 |
| 收稿时间： | 2005-12-11 |
| 修稿时间： | 2005年12月11日 |
On Audit Risk and its Defense |
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| ZHANG Jing-min,DENG Yan.On Audit Risk and its Defense[J].Journal of Changchun Finance College,2006(1):38-41. |
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| Authors: | ZHANG Jing-min DENG Yan |
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| Institution: | 1.Lishu Rural Adult College, Lishu 136000,China; 2.Changchun Heat and Power First Plant, Changchun 130052,China |
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| Abstract: | Audit risk is a very important concept. According to audit theories, audit risk is related to audit importance and its evidence closely. Audit risk is considered the important element of making audit plan, carrying out its procedure, taking out its report and so on in the process of audit. |
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| Keywords: | audit risk concept cause of formation defense measures |
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