浅谈审计风险的控制  

On the Control of Audit Risk

作　　者：陈建松[1] 

机构地区：[1]温州职业技术学院,浙江温州325035

出　　处：《温州职业技术学院学报》2002年第1期5-6,42,共3页Journal of Wenzhou Polytechnic

摘　　要：注册会计师所从事的是一种风险性行业,只要执业环境存在缺陷,只要采用抽样审计,就会存在审计风险。本文就审计风险要素、审计风险模式展开分析,提出在不同阶段控制审计风险的策略,并对审计风险进行国际比较,希望为审计风险的理论研究开拓思路。What the registered accountant does is a job full of risks. So long as there are some drawbacks in the process of auditing or the statistics sampling audit is adopted, there will be audit risk. This article analyzes the factor and model of audit risk, and puts forward the strategy to control audit risk at different stages. In the end it makes worldwide comparison in the hope of helping the research of audit risk.

关 键 词：审计风险 控制风险 检查风险 注册会计师 执业环境 审计策略 

分 类 号：F239.1[经济管理—会计学]