审计风险的识别与防范AuditRiskIdentificationAndPrevention摘要审计事业作为现代经济社会的一项重要组成部分，在维护经济市场秩序发挥着至关重要的作用。审计工作的重点在于监督人们所进行的经济活动，其设立的主要意义在于能够维护社会的公平正义，惩治贪污受贿等不法犯罪行为。自1978年十一届三中全会以来，我国进行了全面的改革，随着历史轮盘的转动，改革也在进一步深化。目前我们已经步入了改革开放的深水区。我们所在的经济环境也变得越来越复杂，因此会计师事务所面临的审计风险越来越多，审计风险的识别和防范成为会计师事务所面临的一个棘手问题。本文从审计风险的定义、组成要素及风险产生的原因出发，结合分析会计师事务所审计存在的风险及不合理之处，提出相对应的识别审计风险及防范审计风险的措施。关键词审计风险风险识别风险防范AbstractAsanimportantpartofmoderneconomicsociety,auditplaysanimportantroleinmaintainingtheorderofeconomicmarket.Auditistosupervisethebehaviorineconomicworkthatpeopleareengagedin.Thebasicdutyofauditworkistoupholdjustice,toinvestigateanddealwithcorruptionandtocombatagainstillegality.Withthefurtherdevelopmentofthesocialistmarketeconomyandthereformandopeningup,theeconomicmarketenvironmentisbecomingmoreandmorecomplex,soaccountingfirmsarefacingmoreandmoreauditrisks.Theidentificationandpreventionofauditriskhasbecomeathornyproblemforaccountingfirms.Fromthedefinitionofauditrisk,composingfactorsandthecausesofitsoccurrence,thisarticleanalyzestherisksandirrationalityofauditinaccountingfirms,andputsforwardcorrespondingmeasurestoidentifyandpreventauditrisks.KeywordsAuditRiskRiskPrecautionRiskIdentification目录第一章引言.........................................................11.1研究背景和研究意义..........................................11.1.1研究背景................................................11.1.2研究意义................................................11.2文献综述....................................................21.3研究方法.....................................................21.4研究框架.....................................................3第二章审计风险的基本理论...........................................52.1审计风险的概念..............................................52.2审计风险的组成要素..........................................52.3审计风险的特征..............................................6第三章审计风险的成因...............................................93.1上市公司的角度..............................................93.2会计师事务所与注册会计师角度................................93.3政府监管部门角度............................................93.4相关政策法规角度...........................................10第四章审计风险的识别..............................................114.1财务报表层次重大错报风险...................................114.1.1经营风险因素............................................114.1.2战略风险...............................................114.1.3财务风险...............................................124.2认定层次重大错报风险........................................124.2.1固有风险因素............................................124.2.2控制风险因素............................................13第五章审计风险的防范..............................................145.1上市公司角度...............................................145.2会计师事务所角度............................................145.2.1审计客户................................................145.2.2审计团队...............
