| 略谈审计风险及风险评估 |
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| 引用本文： | 刘婷婷,罗颖.略谈审计风险及风险评估[J].绥化学院学报,2014(8):35-38. |
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| 作者姓名： | 刘婷婷 罗颖 |
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| 作者单位： | 北京交通大学经济管理学院,北京100040 |
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| 摘 要： | 当前社会经济情况十分复杂，注册会计师所面临的审计风险也愈来愈大。审计风险不仅使注册会计师所承担的经济责任越来越大，而且也会对审计报告的使用人（相关利益人）产生误导，甚至造成不可挽回的损失，因此正确评估和防范审计风险已成为审计实践中必须重视的问题。进行审计风险评估和防范，是每一位审计实践者应具备的基本能力。
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| 关 键 词： | 审计风险 构成要素 风险评估 |
A Discussion of the audit risk and Risk Assessment |
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| Liu Tingting,Luo Ying.A Discussion of the audit risk and Risk Assessment[J].Journal of Suihua University,2014(8):35-38. |
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| Authors: | Liu Tingting Luo Ying |
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| Institution: | (Beijing Jiaotong University, Beijing 100040) |
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| Abstract: | The current social economic situation is very complicated and the audit risk faced by the CPA is increasingly high. The audit risk causes the economic responsibility CPAs undertake to be higher and higher, misleads the user （stake holders） and even leads to irreparable loss. Therefore, the correct audit assessment and risk prevention has become an issue that must be paid attention in the audit practice. Audit risk assessment and prevention is a basic ability that every audit practitioners should possess. |
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| Keywords: | audit risk components risk assessment |
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