审计风险的控制与防范  

Control and precaution of audit risk

作　　者：阎宝志[1] 

机构地区：[1]辽宁科技大学审计处,辽宁鞍山114051

出　　处：《辽宁科技大学学报》2008年第3期381-384,共4页Journal of University of Science and Technology Liaoning

摘　　要：审计风险包括固有风险、控制风险和检查风险。论述了这三种风险产生的原因,提出了要控制、防范审计风险,必须强化杜会审计的独立性;建立健全审计质量控制制度;提高注册会计师的综合素质;促进有关法规的健全,等。Audit risks include the inherent risk, control of risk and inspection of risk. It is proposed that in order to control and prevent audit risk, the independence of the audit must be strengthened; audit quality control system should be established and improved;the comprehensive quality of CPA should be improved; and the relevant laws and regulations should be promoted, etc.

关 键 词：审计 风险 控制 防范 

分 类 号：F239[经济管理—会计学]