独立审计风险及其防范  

The Precautions Against Indepent Auditional Risks

作　　者：陈冬[1] 

机构地区：[1]三明高等专科学校经济系,福建三明365004

出　　处：《商业研究》2003年第14期88-89,共2页Commercial Research

摘　　要：注册会计师的职业性质决定了它是一个面临较高风险的行业。蒙受损失的受害者总想通过诉讼注册会计师尽可能的使损失得以补偿。在诉讼爆炸的今天 ,注册会计师应恪守职业道德标准 ,树立责任意识 ,严格遵循技术规范 ,强化自律管理 ,以便能有效地规避审计风险。The essential qualities of CA's work begets its high risks. These economic suffeners allvays want to get as much as much indeminification as possible by sueing CA. Since the lawsuits are so common at present, CA needs to avoid risks through the observance of vocational echics responsibility awareness, following technical standards and strict self-discipline, etc.

关 键 词：独立审计 审计风险 防范措施 注册会计师 职业道德 

分 类 号：F239.1[经济管理—会计学]