注册会计师执业风险是客观存在的,只要有业务活动,就存在一定的风险。其风险种类很多,主要有以下几种: 1.委派人员风险。这是指委派的执业人员不论是业务技能还是其他方面与该项验证工作的要求不相适应而产生的风险。例如委派的执业人员工作责任心不强,或让业务能力低的 CPA practice risk is an objective reality, as long as there are business activities, there are some risks. There are many types of risks, mainly in the following categories: 1. Appoint staff risk. This refers to the risk that a certified practitioner, irrespective of business skills or otherwise, is not compatible with the requirements of the verification exercise. For example, delegated practitioners have a low sense of responsibility to work or low ability to work