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近年来,随着外部经济环境恶化,企业面对的市场竞争日趋激烈,不少企业为了各种原因有意无意都会造成财务报表存在错误或遗漏,致使财务风险频频爆发,使得社会公众对注册会计师的审计工作严重不满。如何认清企业审计风险的客观存在性,采取何种措施规避公司审计风险已迫在眉睫。本文通过分析审计风险生成的原因、影响,指出同时加强企业内外部审计控制是抑制审计风险最有效的途径。
In recent years, with the deterioration of the external economic environment, the market competition faced by enterprises is becoming fiercer and fiercer. For a variety of reasons, many enterprises have intentionally or unintentionally caused errors or omissions in their financial statements, causing frequent financial risks and making the public have a great influence on certified public accountants The audit was seriously dissatisfied. How to recognize the objective existence of audit risk in an enterprise and how to take measures to evade audit risk of the company is imminent. This paper analyzes the causes and effects of the audit risk generation, and points out that it is the most effective way to curb audit risk while strengthening the internal and external audit control.