论我国民间审计风险成因及防范对策  

Causes and Preventive Resolution of Private Auditing Risk in China

作　　者：晋红霞[1] 

机构地区：[1]济源职业技术学院,河南济源454650

出　　处：《济源职业技术学院学报》2007年第3期55-57,共3页Journal of Jiyuan Vocational and Technical College

摘　　要：民间审计风险主要表现为客户风险和宏观经济环境风险,我国民间审计应明确审计责任对象,降低我国的诉讼门槛和成本,构建我国民间审计风险机制,以提高我国民间审计质量。Customer risk and macro - economics risk are the two risks of the private auditing risk. In order to improve the quality of the auditing, responsibilities of the auditor should be clear, the cost should be decreased and system of auditing should be constructed in China.

关 键 词：审计风险 民间审计 机制 

分 类 号：F293.22[经济管理—国民经济]