论审计检查风险的对策  

Discussion on Countermeasures for Risks of Auditing Inspection

作　　者：曲洪艳[1] 俞红珠[2] 

机构地区：[1]东北电力大学,吉林吉林132012 [2]中国石油吉林石化公司 财务处,吉林吉林132021

出　　处：《东北电力大学学报》2007年第5期10-12,共3页Journal of Northeast Electric Power University

摘　　要：我国资本市场的发展,为注册会计师及其会计师事务所的发展提供了广阔的天地和舞台,但随着我国资本市场规范化程度的提高,注册会计师在执行审计业务特别是上市公司审计业务时,面临着很大的审计风险。由于审计风险的存在,审计人员应当采用适当的方法将审计风险控制在一定的范围之内,控制在可接受的范围之内。The development of capital market in our country provides a wide arena for CPA and CPA g firms, but a CPA faces a large number of accounting risks in auditing, especially auditing listed company as standardization of capital market in our country is improving. As a result of auditing risks, auditors should take proper measures to control auditing risks to some or acceptable extent.

关 键 词：审计 审计风险 检查风险 

分 类 号：F275[经济管理—企业管理]