| 注册会计师审计职业风险的经济学思考 |
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| 引用本文： | 刘勇.注册会计师审计职业风险的经济学思考[J].嘉兴学院学报,2004,16(1):40-41,56. |
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| 作者姓名： | 刘勇 |
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| 作者单位： | 嘉兴学院会计学院,浙江嘉兴,314001 |
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| 摘 要： | 文章阐述了注册会计师审计职业风险的内涵．并从经济学的角度在经济人假设、信息不对称、代理理论三个方面分析了注册会计师审计职业风险的成因．以期权拉风险意识，强化风险管理，促进注册会计师审计事业的发展。
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| 关 键 词： | 审计 职业风险 经济学 |
| 文章编号： | 1671-3079(2004)01-0040-02 |
An Economic Reflection on Audit Professional Risk of Registered Accountants |
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| LIU Yong.An Economic Reflection on Audit Professional Risk of Registered Accountants[J].Journal of Jiaxing College,2004,16(1):40-41,56. |
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| Authors: | LIU Yong |
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| Abstract: | This article have elaborated the intension of registered accountants' audit professional risk, and analyzed the cause of audit professional risk from the angle of economy in order to strengthen risk management to promote the development of the cause of registered accountants audit. Key word: audit; professional risk; economy. |
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| Keywords: | audit professional risk economy |
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