华东经济管理

本文从审计风险的概念入手,分析了审计风险形成的客观原因、主观原因以及来自于审计方法自身的原因。在此基础上,提出了控制审计风险、减少和避免审计风险损失的若干对策。

In this essay,to begin with,the concept of audit risk is clarified.Then the objective factors,the subjective factors and the inevitable innate factors of audit methods themselves,which contribute to the formation of audit risk are analyzed respectively.Finally in order to control audit risk and to decrease and avoid the loss due to audit risk,several countermeasures that may be taken are put forward.