注册会计师审计风险与其防范.doc

注册会计师审计风险及其防范 院 系： 专 业 班： 姓 名： 学 号： 指导教师： 2011年5 注册会计师审计风险及其防范 CPA Audit Risk and Prevention 摘 要 注册会计师审计担负着过滤会计信息风险、确保会计信息质量、降低会计信息识别成本的重任,被誉为“经济警察”。但现实会计舞弊案件中,如我国琼民源、郑百文、大庆联谊、银广夏等证券市场会计舞弊事件无不牵涉到注册会计师审计,注册会计师的社会形象因此而受到了极大的损害,注册会计师遭受了前所未有的诚信危机,导致了注册会计师行业社会公信力的下降。 注册会计师的审计作为一种中介业务,审计风险无时不在,无处不有。但是,审计风险是可以防范的。通过审计理论研究,提高审计质量,把风险降低至可接受的水平。本文旨在通过对审计风险的研究,探索防范风险的途径与方法。 全文分为三个部分。第一部分为重要性与审计风险的概述,界定了注册会计师审计风险,探讨了注册会计师审计风险的主要要素。第二部分对审计风险与重要性、审计证据关系进行了阐述。第三部分分析审计风险的防范与控制。 关键词：重要性 审计风险 风险要素 HYPERLINK /Article/%09%09%09%09%09%09%09%09%09%09http://Search.aspx?q=%E9%A3%8E%E9%99%A9%E6%8E%A7%E5%88%B6 \t _blank 风险防范 风险控制 Abstract  CPA Audit undertakes the risk of accounting information filter to ensure the quality of accounting information, accounting information reduces the cost of the task identification, known as economic police. But the reality of accounting fraud cases, such as the source of Joan, Zhengbaiwen, Daqing friendship, Guangxia all events such as securities fraud involving accounting CPA audit, the social image of certified public accountants been so great harm, CPA suffered an unprecedented credit crisis led to the CPA industry decline of social credibility. CPA audit services as an intermediary, audit risk ever, everywhere. However, the audit risk is prevention. Theory through the audit, to improve audit quality, reduce the risk to an acceptable level. This paper aims to study the audit risk, to explore ways and means of risk prevention. Paper is divided into three parts. The first part is an overview of the importance and audit risk, audit risk as defined in the CPA, certified public accountants of the main elements of audit risk. The second part of the audit risk and the importance of the relationship between audit evidence are described. The third part of the audit risk prevention and control. Key words: importance audit risk risk factor risk prevention risk control  目录 摘要……………………………………………