| 浅谈审计风险的成因及对策 |
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| 引用本文： | 李晓婷.浅谈审计风险的成因及对策[J].科技情报开发与经济,2005,15(16):114-115. |
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| 作者姓名： | 李晓婷 |
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| 作者单位： | 山西电子高级技工学校,山西,太原,030025 |
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| 摘 要： | 论述了形成审计风险的主观原因和客观原因，提出了审计风险的防范措施．如强化审计的质量控制、保持对审计环境的敏感性、防范违约风险、建立风险保障机制等。
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| 关 键 词： | 审计风险 风险防范 审计质量控制 审计环境 |
| 文章编号： | 1005-6033（2005）16-0114-02 |
| 收稿时间： | 2005-06-17 |
| 修稿时间： | 2005年6月17日 |
Talking about the Causes of and Countermeasures for the Audit Risks |
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| LI Xiao-ting.Talking about the Causes of and Countermeasures for the Audit Risks[J].Sci-Tech Information Development & Economy,2005,15(16):114-115. |
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| Authors: | LI Xiao-ting |
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| Institution: | LI Xiao-ting |
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| Abstract: | This paper discusses on the objective causes and subjective causes of the formation of the audit risks, and puts forward some measures for preventing the audit risks such as strengthening the audit quality control, maintaining the sensibility for the audit environment, preventing the default risk, and establishing the risk guaranteeing mechanism, etc. |
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| Keywords: | audit risk risk prevention audit quality control audit environment |
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