摘要:对会计师事务所的审计风险进行有效控制，有助于审计行业的良性发展。本文在国内审计风险研究现状的基础之上，界定了审计风险的涵义，分析了审计风险的特征，介绍了审计的基本模型包括传统审计模型和现代审计模型。以昆山丰瑞联合会计师事务所为例，分析了该事务所审计风险的成因。注册会计师方面，注册会计师专业技能不足和职业道德缺失；会计师事务所方面，审计程序不规范、风险评估不全面、审计抽样方法不全面以及奖惩制度不合理；被审计单位方面，公司内部控制制度不完善以及财务报表编制不规范和舞弊。针对该事务所提出了审计风险的控制措施：要对审计风险有全面的认识，要重视重大错报风险评估、谨慎承接业务、科学设计审计抽样方法以及加强与客户的沟通。对于外部环境方面，需要完善法律法规和监管机制，还要添加审计第三方委托人，提高审计独立性。
关键词 审计风险；成因；控制
Abstract:The control of CPA audit risk contributes to the sound development of the audit profession. The paper bases on the Present researches of domestic audit risk, which describes the basic theory of the meaning of the audit risk and characteristics and basic audit model, such as the traditional audit model and the modern risk-oriented model. As Kunshan Fengrui CPA for example, the paper identify the audit risks impact factors of Kunshan Fengrui CPA. In Certified Public Accountants, Certified Public Accountants dose not have enough professional skills and lack of professional ethics. In aspect of CPA, the non-standard audit procedures and risk assessment is not comprehensive, as while as audit sampling methods are not comprehensive and reward system are unreasonable. The Company's internal control system is imperfect and the preparation of financial statements is not standardized and fraud. We should take some measures to control the risk. We must have a comprehensive understanding of audit risk, followed by attention should be paid to the assessment of the risks of material misstatement, which cautious to undertake the business, scientific design audit sampling methods, and strengthen communication with customers. In External environment, we need to improve the legal and regulatory mechanisms, but also add audit third-party trustor to improve the independence of the audit.
Keywords Audit risk Causes Control
