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摘要：20世紀60年代中期以來,隨著被審計單位內外部經營背景和社會法律環(huán)境的變化,以及經濟生活對審計意見依賴程度的擴大,會計師事務所和審計人員不斷陷入訴訟案件中,受到沉重的甚至是毀滅性的打擊。本文在前人研究的基礎上，旨通過對審計風險的研究,探索控制風險的途徑與方法。首先從審計風險的概念及新模型入手,闡明了審計風險的含義及新模型的變化；然后通過對審計風險的形成原因及存在環(huán)節(jié)的研究，說明審計風險的危害性，提出控制審計風險的方法，把風險降低至社會可接受的水平。
關鍵詞:審計風險 防范措施 客觀存在


Abstract：Since the midst of 1960s, along with the change of exterior and interior management background of the audited unit and the social law environment, as well as the expansion of the opinion level which the economic life is dependent on audits, the accounting firm and audits personnel unceasingly to fall into in the lawsuit case, which leads them into serious even destructive striking. This article studies the predecessor in the foundation; the aim is to explore the method of controlling risk through studying audits risk. First obtained from the audit risk concept and the new model, expounding the audit risk meaning and the change of the new model；Then explained the hazardous nature of the audit risk through studying audits the risk the formation reason and the link. This article proposes the method of controlling audit risk, and reduces the risk level which may be accepted by the society.
Keywords: Audit risk precautionary measure Objective existence

目 錄
1 前言 1 1
1.1研究的理論價值及意義 1
1.2國內外研究現狀 2
1.3本文要解決的問題 5
2 審計風險的概念及特征 5
2.1審計風險的概念及新模型 5
2.2審計風險的特征 7
3 審計風險的成因及存在的主要環(huán)節(jié) 8
3.1審計風險的成因 8
3.2審計風險存在的主要環(huán)節(jié) 11
4 審計風險的危害性 13
5 審計風險的控制與防范措施 13
5.１各階段審計風險控制及防范 13
5.2其他方面審計風險控制及防范 16
6 結論 16
參考文獻 18
致謝 19