本科论文摘 要随着我国经济的高速发展，财务信息化、现代化的程度也相继增高，会计师事务所审计的范畴和环境的改变提高了会计师事务所审计工作的难度，增大了审计风险。为了使企业能够稳健发展下去，需要有效的控制审计风险。因而需要多方面了解会计师事务所审计风险的成因，降低会计师事务所的审计风险。本文主要有五个部分。第一部分为研究综述，主要介绍了会计师事务所审计风险的国内研究现状和国外研究现状。第二部分为会计师事务所审计风险概论，主要为会计师事务所审计风险的概念以及会计师事务所审计风险的特征。第三部分主要从会计师事务所、被审计单位、监管环境三个方面来阐述会计师事务所审计风险的成因。第四部分是制定防范会计师事务所审计风险的策略，从而降低审计风险。文章最后一部分得出本文的结论。关键字:会计师事务所，审计风险，风险防范AbstractAs the acceleration of China's economic development, the degree of financial informatization and modernization has been correspondingly improved, and the audit scope and environment of accounting firms have also changed accordingly. As a result, the audit work of accounting firms has become more difficult and the audit risks have increased. For the steady development of the enterprise, audit risks need to be effectively controlled. Therefore, it is necessary to analyze the causes of audit risks of accounting firms in many aspects to improve audit quality and reduce audit risks.This thesis consists of 5 sections. Chapter one proposes the current research situation on audit risk of accounting firms domestic and abroad. The second part is the theoretical basis of audit risk of accounting firm, it's mainly the concept of audit risk of accounting firms and the characteristics of audit risk of accounting firm. The third part mainly expounds the causes of auditing risks of accounting firms from three aspects: accounting firms, auditees, regulatory environment. The fourth part is to formulate the preven...
