审计风险研究

内容摘要······················································2

1审计风险的基本理论··········································3

1、1审计和审计风险的含义·····································3

1、2审计风险的特征···········································3

1、3审计风险的组成要素·······································4

1、3、1审计风险的模型········································4

1、3、2审计风险各组成要素的特征······························5

2审计风险形成的原因··········································6

2、1审计风险形成的客观原因···································6

2、1、1会计信息失真··········································6

2、1、2相关法制不健全········································7

2、1、3内部控制制度不健全、不完善····························7

2、1、4审计对象复杂··········································7

2、1、5人们对审计报告的依赖性渐强····························8

2、2审计风险形成的主观原因···································8

2、2、1审计人员的业务素质不能胜任····························8

2、2、2审计人员的道德素质不能胜任····························8

2、2、3审计方法本身存在缺陷··································8

3审计风险的防范和控制········································8

3、1提高审计人员的综合素质···································8

3、1、1加强审计人员的职业道德教育和后续教育··················8

3、1、2加强审计人员风险意识··································9

3、2对审计方法进行改革创新···································9

3、3完善相关法律法规·········································9

3、4谨慎选择客户·············································9

3、5促进公众对审计报告正确理解和使用·························9

结论··························································10

参考文献······················································11

                    

内 容 摘 要

审计风险关系到我国注册会计师审计事业的生存与发展，目前我国审计环境差，执业质量低，潜在的审计风险也很高。随着社会经济的发展，在商业竞争十分激烈的经济市场中，审计职业界面临的审计风险越来越大。审计人员不断陷入诉讼案件中，注册会计师涉案也日益增多，这使得审计人员受到了沉重的打击。所以，审计风险始终是审计研究中的一个热门话题，比如审计风险是什么，审计风险的特征，有些什么原因会产生审计的风险，该如何避免审计风险，以及公众应该怎样看待审计报告等等的。

由于国际大会计公司安达信和我国中天勤会计师事务所因审计失败倒闭，从而对注册会计师行业也有很大的影响，也使注册会计师们对审计风险有了更深刻的认识。如何加强审计风险管理，有效控制和规避风险，提高审计工作效率和效果，还有降低审计风险不但需要审计人员自身的努力，同时也需要法制环境的努力，社会的关注、理解和支持。这些问题已成为注册会计师在审计界非常关注并需要解决的重要问题。

    关键词：审计风险、被审计单位、审计人员、审计报告、审计工作、审计方法、组成审计风险原因、风险形成原因。