审计风险的形成基本原因 毕业论文外文翻译[精品].doc

The basic reason of auditing risk With the establishment of market economy system, the audit in the maintenance of market economic order, an increasingly prominent role, peoples understanding and awareness of the audit more profound at the same time more and more high expectations of the audit, resulting audit responsibilities and audit risk also become larger. Certified Public Accountants (hereinafter referred to cPA) as a statutory social audit practitioners, the increasing concern of the community, responsibility and role is also growing. In the new situation, how to prevent audit risk, audit risk to quantitative analysis to enhance the overall level of audit work before us has become an important issue. False accounting information in China is full of market circumstances, the auditor should not only perform the duties of social identification, but also to cooperate with the audited object, the pursuit of certain economic interests, but also the difficulties facing a claim at any time, is the so-called CPA industry dilemma. Therefore, CPA in the law, professional ethics and self-interest continue to maintain a balance between the breaking point of balance, for balance. Is also undeniable that China has a lot of CPAs audit, audit risk is too high there is a direct impact on the quality of Chinas CPA practice, the basis of international reputation and survival. National Audit Office Furniture 2001 organizations in 16 annual financial statements of listed companies qualified accounting firm audit completed in 2001 into line quality audit services to inspect. During the inspection, the departments concerned had taken the accounting firm issued 32 audit reports and audit reports of 21 listed companies involved in the audit investigation, inspection found that 14 accounting firm issued false and 23 were seriously The audit report, resulting in false 7.143 billion yuan of financial accounting information, involving 41 certified public accountants. Moreover, audit risk