| 浅议如何防范注册会计师审计风险 |
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| 引用本文： | 王宏,迟晓达. 浅议如何防范注册会计师审计风险[J]. 吉林省经济管理干部学院学报, 2007, 21(2): 74-76 |
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| 作者姓名： | 王宏 迟晓达 |
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| 作者单位： | 吉林省经济管理干部学院,吉林,长春,130012;吉林市医保中心,吉林,吉林,132021 |
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| 摘 要： | 改革开放以来,我国注册会计师行业迅猛发展,创造了巨大的社会效益和经济效益,但由于其服务环境存在的主客观因素,使审计人员不能十分把握地确定主观结论与客观事实之间的偏差,必然带来一定的审计风险,受到诉讼的威胁。因此,建立防范和化解审计风险机制,进行有效的风险管理控制,已成为一项紧迫任务。
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| 关 键 词： | 注册会计师审计 审计风险 防范 |
| 文章编号： | 1009-0657（2007）02-0074-03 |
| 收稿时间： | 2006-12-13 |
| 修稿时间： | 2006-12-13 |
How to Prevent CPA Auditing Risk |
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| WANG Hong,GHI Xiao-da. How to Prevent CPA Auditing Risk[J]. Journal of Jilin Province Economic Management Cadre College, 2007, 21(2): 74-76 |
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| Authors: | WANG Hong GHI Xiao-da |
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| Abstract: | China's CPA business has developed rapidly since the reform and opening,which produced great social andeconomic effects.But due to subjective and objective factors in its service environment,auditors can not clearly identifythe deviate of subjective conclusion and objective facts which will lead to certain audit risk,even to lawsuits.Therefore,it is an urgent task to build,prevent and solve audit risk;we should build relevant mechanism and effective risk-controlmanagement. |
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| Keywords: | CPA audit prevention audit risk |
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