审计风险与审计成本的分析与决策

审计过程实际上是审计风险的控制过程，也是审计收益、审计风险和审计成本的权衡过程。注册会计师在审计的过程中，关键是要对固有风险和控制风险进行正确的评估，只有正确地评估固有风险和控制风险，才能找出理想的期望审计风险，进而求得最小的审计成本。但是，注册会计师在审计的过程中，又很难对固有风险和控制风险进行正确地评估，在这种情况下只有遵循适度的谨慎性原则即适度高估固有风险和控制风险。

Analyses and Decisions about Audit Risk and Audit Cost

The audit process in fact is the course to control audit risk and to balance the income , risk and cost of audit at the same time. It is the key for CPAs to evaluate inherent risk and control risk properly in the course of audit, only through which CPAs can conclude proper desired audit risk and minimize the cost. But it is just the biggest problem to evaluate the inherent risk and control risk properly, so CPAs have to follow the moderate prudence principle, that is to say over-evaluate the inherent risk and control risk.