审计风险的防范与控制新.doc

审计风险的防范与控制 摘要:风险是遭受损失、伤害的可能性。审计风险是在审计过程中，发表不恰当的审计意见，遭受损失的可能性。审计风险具有客观性、全程性、潜在性、偶然性、可控性等特点。导致审计风险的原因既包括在客观条件下法律环境、经营环境、审计对象等因素，同时还包括了审计人员的能力、责任心和采用的审计方法等主观影响因素。我们应该从宏观和微观两种角度来解决问题，做好审计风险的防范工作，努力降低风险减少审计主体的损失。宏观方面，主要从制度入手，加强社会审计、会计的制度化规范化建设；微观方面更要注意细节，联系到内控建设、客户选择、提高素质、制定计划、执行检查等方方面面。只有这样，我们才能营造出一个和谐稳定的审计环境，才能降低审计风险带来的危害。 关键词：审计风险 风险模型 风险原因 风险防范控制 Abstract :Risk is the possibility of loss and damage.Audit risk is the possibility of loss in the process of audit.It certainly has the characteristic of risk. In addition ,audit risk has objectivity, full, potential, contingency, controllable, etc.The causes of these risks are including the legal environment under the objective conditions, the change of the respect such as operating environment, auditing object.At the same time it also includes the capability of the auditors, responsibility and audit methods and other subjective factors .We should from the macroscopic and microscopic two angles to solve the problems,to do a good job of preventing audit risk, and strive to reduce risk of audit main body damage .On macro aspect, we do it mainly from the perspective of the system, to strengthen the construction of social institutionalization in auditing, accounting standardization.On microscopic aspects, we should pay more attention to details,including to the internal control construction, choice of customers, improve quality,perform inspection and so on.Only in this way can we create a harmonious and stable of auditing environment, to reduce the harm done by the audit risk . Key words: The audit risk The risk model The risk reasons The risk prevention and control 目录 一、审计风险的概念、特点 4 （一）审计风险的概念 4 （二）审计风险的基本特征 4 1、审计风险的客观性 4 2、审计风险的全程性 5 3、审计风险的潜在性 5 4、审计风险的偶然性 5 5、审计风险的可控性 5 二、审计风险的要素及模型 5 （一） 审计风险要素 5 1、固有风险 6 2、控制风险 6 3、 检查风险 7 （二）传统的审计风险模型 7 （三）现代审计风险模型 8 1、认定层次风险 9 2、会计报表整体层次风险 9 三、审计风险产生的原因分析 9 （一）审计风险产生的客观原因 9 1、法律环境的变化 9 2、现代审计对象的复杂性和审计内容的广泛性 10 3、 被审