| 审计风险与控制刍议 |
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| 引用本文： | 刘慧杰.审计风险与控制刍议[J].科技情报开发与经济,2005,15(1):110-112. |
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| 作者姓名： | 刘慧杰 |
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| 作者单位： | 山西省焦煤西山煤矿总公司 |
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| 摘 要： | 阐述了审计风险的涵义与特征，根据审计风险的成因，提出了审计风险防范与控制的措施，包括转变观念，强化风险意识，建立良好的内部运行机制，完善内部质量控制制度，提高从业人员素质，引入风险管理的模式等。
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| 关 键 词： | 审计风险 审计质量 风险管理 |
| 文章编号： | 1005-6033(2005)01-0110-03 |
| 修稿时间： | 2004年11月8日 |
Discussion on the Audit Risk and Its Control |
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| LIU Hui,jie.Discussion on the Audit Risk and Its Control[J].Sci-Tech Information Development & Economy,2005,15(1):110-112. |
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| Authors: | LIU Hui jie |
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| Institution: | LIU Hui jie |
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| Abstract: | This paper expounds the connotation and features of the audit risk, and according to the genesis of the audit risk, puts forward some measures, which are taken for preventing and controlling the audit risk, include changing the conceptions, strengthening the risk consciousness, establishing the good internal operation mechanism, perfecting the internal quality control system, improving the quality of the employed, and introducing the mode of the risk management, etc. |
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| Keywords: | audit risk audit quality risk management |
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