摘要
注册会计师的审计财务报告 ,需要公允、合法、一贯地发表审计意见。然而 ,出于审计成本与审计效率的考虑 ,也由于被审计事项的性质影响 ,注册会计师可能在遵循一般公认审计准则的前提下依然发表了不恰当的审计意见 ,致使注册会计师时刻面临着“审计风险”。分析审计风险的现状及成因 ,并找到相应的解决方法从而降低审计风险 。
The auditing financial reports provided by certified public accountants are required to be fair, legal and consistent.But on the basis of auditing cost and auditing efficiency as well as the effects of the items being audited,the certified public accountants are still likely to publish improper auditing reports on the premise of abiding by the generally accepted auditing standards.As a result, they are frequently faced with auditing risks.This paper aims at analyzing the current situation and causes of auditing risks so as to find corresponding solutions.
出处
《湖南工程学院学报（社会科学版）》
2002年第2期17-19,共3页
Journal of Hunan Institute of Engineering(Social Science Edition)
关键词
审计风险
现状
原因
防范
auditing risks
current situation
causes
precautions
