会计审核风险分为会计职业道德风险、会计审核技术风险和会计内部控制风险。在市场经济中,原始发票失真是不可能彻底消失的,由此会计审核工作随时面临风险威胁,为了防范控制风险,可以采取加强会计职业道德教育,提高会计人员素质及业务技能,建立健全会计内控制度等方法树立风险屏障。 Accounting audit risk is divided into accounting occupation moral risk, accounting audit technical risk and accounting internal control risk. In the market economy, the distortion of the original invoice can not disappear completely. Therefore, the auditing work of the accounting is at risk at any time. In order to prevent the risk from being controlled, we can strengthen the professional ethics education in accounting, improve the quality of accounting personnel and business skills, and establish and improve the accounting control System and other methods to establish a risk barrier.