审计风险的防控

本文主要从规范审计主体行为,提高审计执法环境,建立低风险内控制度及构建预防审计客体风险的分析评估及控制机制两大方面,阐述了审计风险的防控措施。它将对审计人员风险意识的加强,审计水平的提高有着现实意义。

Prevention And Controlment of Risk in Audit

AuditRiskPrevention and controlmentThis paper deals with the problem of how to prevent and control risks in audit. The writer tries to expound her idea from the point of view of bringing auditing to standard, improving auditing law enforcement environment, setting up a system of internal control of low hazard as well as founding the system of analysis-assessment and controlment in guarding against risks that might occur to the party being audited. The system might prove to be significant in enhancing the auditor's sense of risk and improving his or her auditing skill.