浅谈规避审计风险的途径  

Method of avoiding audit risk

作　　者：包晓捷[1] 徐旭东[1] 李景学[1] 

机构地区：[1]沈阳工业大学审计室,辽宁沈阳110023

出　　处：《沈阳工业大学学报》2001年第S1期106-107,共2页Journal of Shenyang University of Technology

摘　　要：探讨了随着社会主义市场经济的发展和不断深入,审计风险产生的主观原因、客观原因,以及如何从思想素质、业务素质和审计工作制度规范化等方面规避防范审计风险的方法和对策.The subjective and objective reason that the audit risk results in with th e development of socialist market economy,is analyzed in this paper.The way to deal with the audit risk was put forward by improving the ideological and professional qualities of audit or and normalizing rules and regulations of auditing work.

关 键 词：审计风险 成因 规避 途径 

分 类 号：F239[经济管理—会计学]