| 注册会计师审计面临的风险分析与控制 |
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| 引用本文： | 许秀梅,陈秀芝.注册会计师审计面临的风险分析与控制[J].财会通讯,2007(8). |
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| 作者姓名： | 许秀梅 陈秀芝 |
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| 作者单位： | 青岛农业大学经济管理学院 青岛农业大学经济管理学院 山东青岛 山东青岛 |
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| 摘 要： | 审计风险控制是会计师事务所管理的核心问题,同时也是审计理论界研究和讨论的热点问题之一。本文认为,由于审计风险贯穿于整个审计工作过程中,须从审计计划阶段、审计实施阶段、审计报告阶段等过程入手,评定审计风险,收集恰当的审计证据,开展具体的审计方法,进而达到规避与防范审计风险的目的。
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| 关 键 词： | 审计风险 固有风险 控制风险 检查风险 |
The Analysis of Risk and Control Faced with CPA's Audit |
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| Xu Xiumei Chen Xiuzhi.The Analysis of Risk and Control Faced with CPA's Audit[J].Communication of Finance and Accounting,2007(8). |
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| Authors: | Xu Xiumei Chen Xiuzhi |
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| Abstract: | The control of audit risk is a core problem of certified public accountings management and also is one of the hot problems that are searched and discussed by audit theories fields.Because audit risk is pierced through in whole audit work process.,there must be deal with it from the three stages including audit plan stage,audit carrying-out stage,and audit report stage.Assess audit risk,collect the suitable audit proof,open the specific audit method,and then attain the purpose of evading with and avoiding audit risk. |
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| Keywords: | Audit risk Intrinsic risk Control risk Examine risk |
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