摘 要随着我国经济社会的日益发展壮大，审计报告的价值越来越受到社会的普遍认同和关注，而会计里由事务所和注册会计师在审计过程中起到了关键的作用和意义，这主要也是因为其对被审计单位的审计意见和披露信息的真实可靠性负有不可推卸的责任与义务，也正是其重要性使审计报告的价值越来越受到公众们的认可。然而，会计师事务所在审计项目中的审计风险隐患也在不断的加大，特别是信息化时代的发展，使会计师事务所面临的风险呈现出多样化的趋势。本文主要按照发现问题、研究问题和解决问题的写作思路，对 A 会计师事务所在审计项目中所遇到的审计风险控制制度问题、客户选择上存在武断行为、审计收费价格不规范、审计计划制定重视程度不够、审计项目组构建不合理等审计风险控制问题进行研究分析。通过 A 会计师事务所审计风险控制制度和审计过程存在的问题及矛盾，提出审计风险控制制度措施、规范选择客户标准、建立审计收费规范制度、严密审视审计计划的制定、科学配置审计团队力量和提升审计人员业务能力等解决措施和办法，从 A 会计师事务所的审计项目问题现状，查找风险点及原因，用切实可行的方法降低审计风险隐患，保证 A 会计师事务所的审计质量的进一步提升。关键词：审计风险；风险控制；审计计划AbstractWith the development of our country's economy and society, the value of audit report is more and more recognized and concerned by the society, and the accounting reason firm and the certified public accountant play a key role and significance in the audit process, which is mainly because they have an unshirkable responsibility and obligation for the audit opinion of the audited unit and the authenticity and reliability of the information disclosed, It is also its importance that makes the value of audit report more and more recognized by the public. However, the audit risk hidden dangers of accounting firms in audit projects are also increasing, especially in the information age, which makes the risks faced by accounting firms show a diversified trend. According to the ideas of finding problems, researching p...
