| 审计风险的控制与防范 |
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| 作者单位： | 辽宁科技大学审计处 |
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| 摘 要： | 审计风险包括固有风险、控制风险和检查风险。论述了这三种风险产生的原因,提出了要控制、防范审计风险,必须强化杜会审计的独立性;建立健全审计质量控制制度;提高注册会计师的综合素质;促进有关法规的健全,等。
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| 关 键 词： | 审计 风险 控制 防范 |
Control and precaution of audit risk |
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| YAN Bao-zhi. Control and precaution of audit risk[J]. Journal of Anshan University of Science and Technology, 2008, 0(Z1) |
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| Authors: | YAN Bao-zhi |
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| Abstract: | Audit risks include the inherent risk,control of risk and inspection of risk.It is proposed that in order to control and prevent audit risk,the independence of the audit must be strengthened;audit quality control system should be established and improved;the comprehensive quality of CPA should be improved;and the relevant laws and regulations should be promoted,etc. |
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| Keywords: | audit risk control precaution |
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