风险的发生会伴随着纠察内因对与否,事实上,外部环境因素对于注册会计师执业风险来说也是十分重要且不可忽视的一个环节。探究外部环境因素、给注册会计师一个良好的执业外部环境势在必行。本文从多方面分析了外部环境对注册会计师执业风险的影响因素,并针对这些影响因素提出了相应的解决对策和建议,具有一定的现实意义。 In fact, the external environmental factors are also very important and can not be ignored in CPA practice risk. To explore the external environmental factors, to a certified public accountant outside a good practicing environment is imperative. This article analyzes the influencing factors of external environment on CPA practice risk from many aspects and puts forward corresponding solutions and suggestions to these influencing factors, which has certain practical significance.