毕业设计（论文）-审计风险及其防范措施.doc

学士学位毕业论文
审计风险及其防范研究
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2012 年 5 月
目录
1前言 4
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2审计风险的含义及特征 6
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3审计风险的成因及存在的主要环节 9
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、工作的责任心及职业关注 9
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4审计风险的防范与控制 12
,提高审计队伍整体素质 13
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5结论 14
参考文献 15
摘要:审计风险是一个重要的审计概念。是指审计人员实施审计后,对财务报表发表错误意见的可能性,它有两种情况:一种是财务报表存在重大错报或漏报,而审计人员审计后认为真实公允发表了肯定性审计意见;另一种是财务报表不存在重大错报,而审计人员审计后发表了否定性审计意见。现随着我国社会主义市场经济体制的建立与日益完善,各种行政法律、法规的相继出台,以及《国家赔偿法》等法规的颁布,审计所面临的经济和法律环境也发生了很大的变化,因而审计风险正一天天被人们所重视,摸清审计风险,增强审计意识,最大限度地规避与防范和控制审计风险,是当今审计工作所面临的重要任务,也是提高审计质量和信誉的关键,对审计事业健康、有序的发展具有重大的现实意义,本文侧重探讨审计风险的有关理论与实务问题。
关键词:审记风险,审计风险管理,审计风险防范,
Abstract:The audit risk is an important concept of audit. Refers to the auditor after implementation audit of financial statements published the possibility of wrong opinion, it has two kind of situations: a financial statements is material misstatement or omission, audit personnel audit that real fair published positive audit opinions; Another is the financial statements are free from material misstatement, audit personnel audit released after the negative audit opinion. Now with our country socialist market economy system establishment and is increasingly perfect, all kinds of administrative laws and regulations have issued, and the pensation law "and other laws and regulations, the issuance of the audit face economic and legal environment has also had the very big change, so the audit risk is by people day by day attention, touch audit risks, strengthen the audit consciousness, utmost ground evade and prevent and control the