摘 要:注册会计师审计担负着过滤会计信息风险、确保会计信息质量、降低会计信息识别成本的重任，被誉为“经济警察”。但是现实社会中会计舞弊案屡禁不止，注册会计师的社会形象受到极大的损害，注册会计师行业的社会公信力严重下降。降低审计风险，提高审计质量是维护注册会计师形象刻不容缓的事情。本文的主要研究内容是审计风险的成因与控制，主要从以下几个方面对审计风险进行阐述。首先系统分析了审计风险研究的背景和意义，对目前国内外审计风险研究现状进行了分析，提出了本课题的研究思路、方向和内容。其次，对审计风险的内涵进行解释，系统全面地解释审计风险模型及其组成要素。第三，对审计风险的成因进行分析，从审计客体、审计主体和审计环境三个方面着手，深层次分析审计风险产生的原因。第四，综合以上分析，结合具体案例进行分析，进一步探讨审计风险问题。第五，根据审计风险形成的原因，分别从企业、法律制度以及审计人员三个角度提出具体的审计风险控制的意见。最后，总体阐述审计风险控制措施，提出合理建议，总结本课题，指出本课题的不足及后续的研究方向。
关键词：审计风险；成因；控制；案例
ABSTRACT:Auditing charged with risk of filter accounting information, to ensure the quality of accounting information, reduce the cost of accounting information to identify the important task, known as the "economic police". But the repeated real social accounting fraud, CPA's social image of great detriment, a serious decline in the social credibility of the CPA profession. Reduce audit risk, improve the quality of audits is to maintain the image of Certified Public Accountants urgent things.The content of this study is the causes and control of audit risk, described mainly from the following aspects. First systematic analysis of the background and significance of the audit risk, audit risk research at home and abroad, put forward the ideas, direction and content of the research projects. Secondly, the interpretation of the meaning of audit risk, comprehensive explanation of the audit risk model and its components. Third, to analyze the causes of audit risk, to proceed from the three aspects of the audit object, the audit body and the audit environment, in-depth analysis of the causes of audit risk. Fourth, the above analysis, combined with analysis of specific cases to further explore the issue of audit risk. Fifth, according to the reasons for the formation of audit risk, respectively, from the business, legal system and audit staff three angles propose specific risk control audit opinion. Finally, the overall elaborate audit risk control measures put forward reasonable proposals, summed up this subject, pointing out that this issue is the lack of follow-up research directions.
Keywords: audit risk; causes; control; case
