论注册会计师审计风险及其防范.doc

摘要：随着市场经济的发展，审计风险等相关问题日益突出，社会公众对注册会计师审计报告的依赖性也越来越强，期望也越来越高。与此同时，审计风险也呈现快速上升的趋势，注册会计师将面临着较高的诉讼风险。因此，只有加强对注册会计师审计风险的研究，提高注册会计师的风险意识，从而进行有效的防范措施，才能使我国注册会计师事业得以生存与发展。

　　　本文是通过对我国注册会计师审计风险的现状进行分析入手，并以审计风险的成因等方面进行剖析为基础，进而针对我国注册会计师审计风险提出合理的防范措施。

关键词: 注册会计师；审计风险；防范措施

Abstract:With the development of market economy, the audit risk and other related problems have become increasingly prominent, the social public to the CPA's audit report also more and more depends on, expect more. At the same time, the audit risk also is increasing fast, CPA will face a higher risk of litigation. Therefore, only by strengthening the study of CPA audit risk, enhance the CPA's risk awareness, effective prevention measures, to make China's CPA industry to survive and development.

　　　This article is based on China's CPA audit risk analysis of the current situation proceed with, and the causes of audit risk the paper analyzes the basis, and then for China's CPA audit risk and puts forward reasonable countermeasures.

Key Words: CPA；Audit risk；Preventive measure

　　　审计风险的控制和防范是我国注册会计师审计工作中的重大工程，要从与注册会计师审计风险有关的各个方面入手，环环相扣，层层防范，步步控制。因此，既要重视注册会计师审计前的防范和控制工作，做到未雨绸缪；又要提倡注册会计师在审计中养成严谨的工作作风，使注册会计师形成居安思危的防范意识；还要坚持注册会计师审计后的监督检查工作，发现问题要及时纠正，让风险扼杀在萌芽之中。由于注册会计师审计风险的问题非常复杂，要防范和控制好审计风险，不仅仅是说而且关键是要落到实处，贵在坚持。随着我国经济体制改革的逐步完善，各项制度逐渐走上轨道，相信我国的注册会计师审计风险的问题将会受到重视，对其防范和控制措施也会越来越完善。