本科论文摘 要当今时期,我国的市场经济得到了较快的发展,十九大报告中指出我国社会主要矛盾已发生了改变,人民不再是吃饱穿暖而是吃好穿好,这也使得我国社会主义市场经济体系的完善与进一步发展得到了相应的物质基础,而伴随着现代审计大环境的不断发展变化，审计风险给审计工作所带来的压力也逐渐的被我国的审计行业所感受到。在我国审计行业公布了新的审计准则之后，部分学者试着从多层次多角度来分析怎样能够防范或规避审计风险，例如对审计风险的认知程度、目前国内外对审计风险的研究现状等，但是截至目前国内外相关人士对会计报表审计风险还没有明确的定义。会计报表审计工作主要是审计人员在给定的会计报表等资料的基础上进行计算 ,就此来判断被审计单位的经营是否合规合法,能否得到充分适当的审计证据,在此基础上发表审计意见,最终出具高质量的审计报告。众所周知,在会计报表审计工作的过程中,风险是不可规避的,但是我们能够尽力将这种风险降到最低。当前我国审计师事务所关于怎样防范会计报表审计风险有很多难题要去克服,这是值得我们探究的,下文我就会计报表审计风险进行研究剖析,并提出具体的审计风险防范措施。关键字:会计报表，审计，风险，防范措施本科论文AbstractNowadays, China's market economy has developed rapidly, and the report of the Nineteenth National Congress points out that the main social contradictions in our country have changed, and the people are no longer full and warm, but eat well and wear well, which makes the improvement and further development of China's socialist market economy system get the corresponding material basis, and with the continuous development of modern audit environment, the pressure brought by audit risk to audit work is gradually felt by our country's audit industry. Some scholars try to analyze how to prevent or avoid audit risk from multi-level and multi-angle after the new auditing standards are published in the auditing industry of our country, for example The degree of cognition of audit risk, the current research status of audit risk at home and abroad, but s...
