审计风险的成因分析

随着审计责任的加大,审计风险的问题越来越受到人们的极大关注,业界普遍认为有效控制与规避审计风险是目前亟待解决的问题。从注册会计师、企业、政府、社会等角度分析了审计风险产生的原因。

Analysis on the Causes of Audit Risk

With the increasing of audit responsibility,the problem of audit risks has been attracting more and more attentions,and the circle of auditing profession commonly believes that controlling and avoiding effectively the audit risks need to be solved urgently. This paper analyzes the causes of audit risks from the angles of CPA （certified public accountant）,enterprise,government,and society,etc.