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审计风险是指会计报表中存在着较大的错误或者漏报,而注册会计师审计后发表不恰当审计意见的可能性。这说明其实审计风险是存在着两方面的风险的,一方面来自于客观的企业自身财务报表存在重大错误的风险,另一方面来自主观的因为注册会计师由于种种原因,在审计时未能察觉到财务报表中错误的风险。而为了有效防止审核风险的出现,必须要采取相应的对策和措施,完善审计机构建设,从而使审计工作能够更好地完成。
Audit risk refers to the existence of a large accounting error or omission, and the certified public accountant auditing the possibility of improper audit opinion. This shows that there are actually two risks of audit risk, on the one hand from the objective of the financial statements of their own companies there is a significant risk of error, on the other hand from the subjective because of the CPA for various reasons, failed to detect at the audit Wrong risks in financial statements. In order to effectively prevent the emergence of audit risk, we must take corresponding measures and measures to improve the construction of audit institutions, so that the audit work can be completed better.