试析会计风险与审计风险之异同  

Analyses on the Similarities and Differences between the Accounting Risk and Audit Risk

作　　者：涂湘蕻[1] 

机构地区：[1]广州市财贸管理干部学院财务会计系,广州510055

出　　处：《广州市财贸管理干部学院学报》2001年第4期33-36,49,共5页Journal of Guangzhou Finance & Trade Management Institute

摘　　要：在人类的会计活动和审计活动之中 ,无时无刻不面临着会计风险与审计风险。研究它们的关系 ,才能正确地区分会计责任和审计责任 ,从而更好地保护财会、审计人员的利益。文章从会计风险与审计风险的定义入手 ,采取对比分析的方法 ,揭示出两者在客观性、潜在性、严重性、多样性、可控性等方面的共性 ,也指出了它们在产生基础、构成因素、可控程度等方面的区别。The risks of the accounting and audit lie all the time in the activity of accounting and audit in the human society. We would study their relationship in order to rightly make the differences from each other and protect the benefits of the people in charge of the accounting and audit. The paper defines accounting risk and audit risk. In the balance analyses the author points out the similarities of two in the objectivity,the potential,the gravity,the diversity and the controlable and indicates the differences between them in the basement where they engender, the structure factors, and the degree of controlable, and so on.

关 键 词：会计风险 审计风险 定义 对比分析 技术风险 道德风险 控制风险 

分 类 号：F23[经济管理—会计学]