审计风险的成因分析及防范措施

由于经济活动越来越复杂，社会公众对会计信息质量的要求越来越高。审计人员的经验和能力、道德素质、审计方法以及法律法规的完善程度都决定了注册会计师所承担的审计风险。会计师事务所和注册会计师要防范风险，减少损失就必须审慎选择被审计单位，保证审计工作的独立性，严格审计程序，提高审计人员素质，加强与被审计单位的沟通，采取风险基础审计等措施。

The Risk of Audit''''s Reason and Precautionary Measure

Because the economic activity is more and more complicated, the public has more and more high expectations for accounting information quality. The auditor's experience and ability, morals quality, it determines certified accountant's auditing risk undertaken to audit the perfection degree of the method and laws and regulations. Take precautions against the risk, reduce losses and must be adopted and chosen the unit audited scrupulously, guarantee the independent character of the audit work, audit the procedure strictly, improve the auditor's quality, strengthen and audited the communication of the company, measure of adopting the risk foundation to audit etc..