有关会计师事务所审计风险和防范的探讨-毕业论文外文翻译

《我国会计师事务所审计风险的防范与控制》篇一一、引言随着中国经济的快速发展，会计师事务所的审计工作在保障资本市场健康运行、维护投资者利益等方面发挥着重要作用。

然而，审计工作过程中存在的风险也不容忽视。

本文将探讨我国会计师事务所在审计过程中可能遇到的风险，并提出相应的防范与控制措施。

二、审计风险概述审计风险是指会计师事务所在进行审计工作时，因各种原因导致审计结果失真或产生误差，从而给事务所、客户以及投资者带来损失的可能性。

审计风险主要来源于客户风险、事务所自身风险和外部环境风险。

客户风险主要包括客户财务报表的真实性、合法性等方面的问题；事务所自身风险主要来自于审计人员素质、审计程序执行等方面；外部环境风险则包括经济环境、法律法规变化等。

三、审计风险的防范1. 提高审计人员素质：加强审计人员的专业培训，提高其业务水平和职业道德素养。

同时，事务所应定期对审计人员进行考核，确保其具备从事审计工作的资格和能力。

2. 完善审计程序：建立健全的审计程序和规范，确保审计工作的科学性和规范性。

在执行审计程序时，应严格按照规范操作，确保审计结果的准确性。

3. 加强客户风险管理：在接受客户委托前，事务所应对客户进行充分了解，评估客户的财务报表真实性和合法性。

对于高风险客户，应采取更加严格的审计程序和措施。

4. 引入信息技术：利用信息技术手段，提高审计工作的效率和准确性。

例如，采用大数据分析和人工智能技术，对财务报表进行自动分析和比对，及时发现异常情况。

四、审计风险的控制1. 强化内部控制：事务所应建立完善的内部控制体系，包括审计流程、质量控制、风险管理等方面。

通过内部控制体系的有效执行，降低因人为因素导致的审计风险。

2. 实施独立复核：设立独立的复核部门或人员，对已完成的审计工作进行复核和审查。

通过独立复核，及时发现和纠正可能存在的错误和遗漏。

3. 定期检查与评估：事务所应定期对审计工作进行检查和评估，了解审计工作的执行情况和存在的问题。

会计师事务所英文审计报告（中英文版）Audit Report by Accounting FirmThe audit report prepared by our esteemed accounting firm is a comprehensive evaluation of the financial statements for the fiscal year ended.It is our professional opinion that the financial records present a true and fair view of the company"s financial performance and position.会计师事务所英文审计报告本所尊贵的会计师事务所编制的审计报告对截至财务年度末的财务报表进行了全面评估。

我们专业认为，这些财务记录真实公允地反映了公司的财务业绩与财务状况。

Methodology and FindingsOur audit was conducted in accordance with generally accepted auditing standards, employing a risk-based approach.We found the internal controls to be effective, with no material misstatements detected in the financial statements.方法和发现本次审计是根据普遍接受的审计标准进行的，采用了风险导向的方法。

我们发现内部控制有效，财务报表中没有发现重大错报。

Opinions and RecommendationsBased on our examination, it is our opinion that the financial statements are free from material misstatement.However, we recommendthe company to enhance its inventory management system to mitigate the risk of potential fraud.意见与建议根据我们的审查，我们认为财务报表在重大方面没有错报。

摘要当前，随着我国市场经济监管体系的不断完善，注册会计师作为重要的组成部分，在这个行业获得了广阔的发展空间。

然而，随着我国公司治理的不断深化，很多审计失败案例被披露了出来。

规避审计风险已成为亟待解决的热点问题。

本文首先简要介绍了审计风险的概念、构成要素以及会计师事务所审计风险产生的原因。

本文从主观原因和客观原因两个方面分析了会计师事务所审计风险形成的原因。

然后以立信会计师事务所为例，通过对立信会计师事务所的案例介绍，仔细探究立信会计师事务所在审计过程中存在的问题。

最后，提出了改进审计实务环境、加强会计师事务所审计质量控制、完善注册会计师行业监管、提高会计师事务所审计风险控制水平等避免会计师事务所审计风险的建议。

关键词：会计师事务所审计风险防范控制AbstractAt At present, with the continuous improvement of China's market economy supervision system, CPA, as an important part, has gained a broad development space in this industry. However, with the deepening of corporate governance in China, many audit failures have been disclosed. Avoiding audit risk has become a hot issue that needs to be solved. This paper first briefly introduces the concept of audit risk, the constituent elements and the reasons for audit risk of accounting firms. This paper analyzes the reasons of audit risk formation in accounting firms from two aspects: subjective reasons and objective reasons. Then, taking Lixin Certified Public Accountants as an example, through the case introduction of Lixin Certified Public Accountants, we carefully explore the problems existing in the audit process of Lixin Certified Public Accountants. Finally, it puts forward some suggestions to avoid audit risk of accounting firms, such as improving audit practice environment, strengthening audit quality control of accounting firms, improving the supervision of certified public accountants industry, and improving audit risk control level of accounting firms.Keywords:Accounting firm Audit risk be on guard control目录一、审计风险的概述 (1)（一）审计风险的概念 (1)（二）审计风险的组成要素 (1)（三）审计风险的基本特征 (2)（四）会计师事务所审计风险的原因 (3)二、立信注册会计师审计风险的案例介绍 (4)（一）立信会计师事务所的简介 (4)（二）立信事务所服务审计过程中存在的问题 (5)三、会计师事务所避免审计风险的建议 (7)（一）改善审计执业环境 (7)（二）加强会计事务所的审计质量控制 (8)（三）加强对注册会计师行业的监管 (9)（四）提高会计师事务所审计风险的控制水平 (10)四、结语 (11)参考文献 (13)致谢 (15)跟随者我国改革开放的步伐，社会主义市场经济进一步的发展，市场环境变得更加复杂，因此会计师事务所面临的审计风险增加。

审计风险外文文献翻译最新译文文献出处：C E Hogan. The Discussion of Audit Risk Control [J]. Contemporary Accounting Research, 2015, 25(1): 219.原文The Discussion of Audit Risk ControlC E HoganAbstractFor any one market, seeking resources optimal configuration is its internal requirements, this requirement with complete information between market subjects, in reality, however, investors and by investors, creditors and debtors, regulators and inevitable existence of information asymmetry between the regulated, audit the generation of the industry is to eliminate the information asymmetry. Certified public accountants to verify statements of the financial information of foreign enterprises and other information, the truth of market main body with information as close as possible to complete information is the process of the audit. Since the audit conclusion is certified public accountants in sampling surveys on the basis of the subjective conclusion, usually can't be absolutely perfect information, the audit risk and the audit risk is the audit itself inherent cannot evade a question.Keywords: audit risk, audit risk management and risk control1 IntroductionAuditing profession development, has become an indispensable organic part of market economy, in the establishment and maintenance of the capital market development, holds an important place of audit, audit of the financial market is hard to imagine.In recent years, however, in view of the accounting firms and certified public accountants case erupted repeatedly, most lawsuits and high litigation of the damages to the whole industry development.2002 of the American journal of accounting statistics results show that the United States over the past 15 years for the auditor to accuse lawsuit, far more than the whole industry occurred in the 105 - year history of the total number of ['];European Ernst & young, KPMG, delete and PWC international accounting firms in 2007, a year only received compensation lawsuit, claim amountmore than $1 billion in six, demanded amount of between $350 million to $1 billion with 12.Strengthen research of audit risk and its management, therefore, not only relates to the interests of the subject of audit and reputation, and is related to the construction of the economic system, is not only beneficial to audit the construction industry, promote audit, benign and healthy development of the career but also to contain or block the audit risk caused a chain reaction, make the audit resources to have economic benefits and social benefits in the direction of the flow, promote the reasonable allocation of social resources and social stability.2 Literature reviewIn 1978, D.H. Roberts (D.H.R obverts) raises the ultimate audit risk model, its mathematical expression is: the ultimate risk inherent risk control risk x 2 analytical detection risk and (+ sampling risk not sampling risk).In 1981, the auditing standards board (AlCPA) standards of 39 announcement the audit sampling and brought forward a new model of audit risk, this theory is that the audit.Risks from the analysis of inherent risk, control risk anddetection risk and testing of four risk in detail, including: inherent risk and control risk the risk of significant error in financial statements and analytical examination and detailed test risks said the risk of significant error in the financial statements are not found. In 1983, the auditing standards board (AICPA) is explained in the auditing standards no. 47 "audit risk and the importance of audit services" (sAS47 #) of the audit risk model and made the changes, the revised audit model: audit risk inherent risk 2 x check risk control. As a result of this model includes the main audit risk factors, and shows that the number of the relationship between each risk factor, convenient measurement, operability and applicability, and therefore most audit organization and the international accounting firms are using this model, the independent auditing standards are also using this model. In 2004, the international auditing standards are revised in SAS47 # auditing standards audit model on the basis of a new audit risk model is put forward, its abstract expression is: the risk of material misstatement risk in audit risk = x check, this model to control risk and inherent risk into comprehensiverisk, and said with the risk of material misstatement. The model that audit risk depends on the size of the material misstatement risk and check risk, certified public accountant shall risk assessment of the implementation process, evaluation of material misstatement risk, and further to design and implement audit according to the results of the assessment program, to control the inspection risk, to reduce audit risk to an acceptable level.And for some institutions and scholars，Audit risk theory put forward its own views is put forward in 1983: Audit risk inherent risk control risk x x = analytical detection risk and substantive testrisk [6]; the auditing practices board (APC) in 1988, an audit risk model is put forward, namely: audit risk = inherent risk control risk x x x sampling risk. In 1997, Alvin. A. Arenas and James k. loss baker (Alvin a. Arenas and James k. Lob eke) published monograph in combination with the audit learn A "(Auditing - An integrated Approach) adopted the system foundation audit and the risk-based audit pattern, on the basis of the risk assessment of the audited units, comprehensive analysis and evaluation of various influence factors of the audited units of economic activity, and according to the quantitative risk level to determine the implementation of the audit scope, focus, and carries on the substantive examination.3 Audit risk management and control3.1 Audit project management and controlEntrusted by the audit stage, first of all should carefully choose the auditees. Industry, the development level of industry correlation and macro-economic conditions, the types of industry market information such as help auditors on the current operating situation of the customer to make a preliminary judgment, and thus to initial positioning its risk. Customer’s own information focus should examine its management level, management level and sustainable management ability and senior management personnel quality, and so on and so forth. Auditors take special attention in the understanding of the unusual move, especially in the audit of listed company, any signs of abnormal behavior will have its exposed, namely risk signal. Between the auditor and the client if there is a related party relationship will affect theindependence of the audit, therefore when determining accepting new clients to avoid this kind of relationship to weakenthe independence of certified public accountants. In commissioned phase can be a new customer list to inform law firm of professional auditors.Implementation stage of the audit specific controlled by implementation and business substantive testing phase and implementation detailed analytical testing and balance testing phase two phases, this stage guided by the audit plan, audit risk control oriented, to obtain audit evidence as the basic goals, the establishment of the internal control system of the audited units first and abide by the conditions for conformance test, according to the test results revised audit plan; And then to substantive testing of accounting report project data, evaluation and appraisal according to the test result.Way to achieve the goal of certified public accountants audit is the implementation of audit procedures, and the result is to achieve the goal of the audit through the audit report to reflect. Audit report reflects the client's final request, also reflect the quality of audit work to accomplish the task, and is also the judgement of the audited matters and conclusion. Therefore audit report stage is to audit the project quality and degree of risk control, the last part of the project risk control.3.2 Audit industry risk management and controlA sound system of laws and regulations is the audit laws is the basic measures to guard against auditing risk. Audit theory system must have a tight inner logic, to become a mature discipline and guide audit practice. Revised auditing standards as the core of the audit standard system, pay attention to the improvement on the application of audit risk model, perfect the risk-oriented audit on the implementation of the specific procedures of specific methods, such as the evaluation of internalcontrol system, the control test and confirm the audit sampling method, test phase use expectation level of audit risk, inherent risk, control risk and detection risk and legal responsibility audit litigation risk and evaluation method, etc., for the auditor in practice to establish a normative and principled technical guidance system, enables the auditor's practice to rules-based and laws.An institute of certified public accountants should give full play to the function of its industry association, to further promote the improvement of the industry standards, strengthen supervision, to establish credit rating, filing system, peer review and experience exchange. In addition, an institute of certified public accountants shall promote the legislation and building rules and regulations, work, and take some measures to protect the lawful rights and interests of a member of the association. To explore in practice, summarize the experience on the basis of the audit work must be formulated in compliance with standards and guidelines as soon as possible, the audit procedures, content, clerical, language use and so on shall be clearly stipulated; Strengthen the constraints supervision mechanism, establish and perfect the relevant regulations of the peer review and the system.3.3 Audit environment risk management and controlThe audit environment is constantly changing. Industrial society to information society and the transformation of the knowledge economy era, the progressive realization of economic globalization, the modern enterprise system gradually introduced, further improving the corporate governance structure, information technology is widely applied in the audit practice, etc. Play an important role in the audit environment, isthe auditor's quality and skills, social expectations and requirements for the audit, the development of related disciplines and so on.For the improvement of the audit environment and reform, not the auditing profession or an institute of certified public accountants can be achieved, it needs the joint efforts of the whole society, such as the correct understanding of the auditing profession widespread public, to reduce the audit expectation gap; To improve the standardization of the capital market operations and the transparency of information disclosure; Perfect the construction of accounting legal system, etc.4 ConclusionsAudit is to monitor the development of social economy, the important aspect of optimizing the allocation of resources, the development of capital market prosperity and stability is particularly important. Audit risk management throughout all aspects of the audit activities, throughout the audit activities. Public accounting firms andcertified public accountants as the main body of the audit risk management, especially must pay attention to in the daily audit practice and strengthen the audit risk management, they need to improve its own, perfect the causes of audit risk, and thus achieve the control of the audit risk more effectively.译文对审计风险控制的探讨C E Hogan摘要对于任何一个市场而言,寻求资源的最优配置都是其内在要求,这要求市场主体之间具备完全信息,然而现实中,投资者与被投资者、债权人与债务人、监管者与被监管者之间必然存在信息的不对称,审计这一行业的产生就是为了消除这种信息的不对称。

审计风险外文文献翻译最新译文The n of Audit Risk ControlXXXIn any market。

the optimal n of resources is an internal XXX。

however。

n asymmetry exists een investors and creditors。

debtors and regulators。

and other regulated XXX verify the financial n of foreign enterprises and other n to ensure that the market's main body has as close to complete n as possible。

This process is known as the audit.XXX' subjective ns。

which are usually based on sampling surveys。

XXX。

audit risk is XXX.n:The auditing n has e an essential part of the market economy。

XXX the development of the capital market。

It holds a XXX the financial market。

However。

in recent years。

due to the repeatedn of cases XXX accountants。

the industry has XXX。

A 2002study published in the American Journal of Accounting Statistics revealed that the number of lawsuits against auditors in the United States over the past 15 years is far more than the total number of lawsuits in the industry's 105-year history。

审计风险的形成基本原因毕业论文外文翻译中文2390字The basic reason of auditing riskWith the establishment of market economy system, the audit in the maintenance of market economic order, an increasingly prominent role, people's understanding and awareness of the audit more profound at the same time more and more high expectations of the audit, resulting audit responsibilities and audit risk also become larger. Certified Public Accountants (hereinafter referred to cPA) as a statutory social audit practitioners, the increasing concern of the community, responsibility and role is also growing. In the new situation, how to prevent audit risk, audit risk to quantitative analysis to enhance the overall level of audit work before us has become an important issue. False accounting information in China is full of market circumstances, the auditor should not only perform the duties of social identification, but also to cooperate with the audited object, the pursuit of certain economic interests, but also the difficulties facing a claim at any time, is the so-called CPA industry dilemma.Therefore, CPA in the law, professional ethics and self-interest continue to maintain a balance between the breaking point of balance, for balance. Is also undeniable that China has a lot of CPA's audit, audit risk is too high there is a direct impact on the quality of China's CPA practice, the basis of international reputation and survival. National Audit Office Furniture 2001 organizations in 16 annual financial statements of listed companies qualified accounting firm audit completed in 2001 into line quality audit services to inspect. During the inspection,the departments concerned had taken the accounting firm issued 32 audit reports and audit reports of 21 listed companies involved in the audit investigation, inspection found that 14 accounting firm issued false and 23 were seriously The audit report, resulting in false 7.143 billion yuan of financial accounting information, involving 41 certified public accountants.Moreover, audit risk also exists in the world, Enron Enron case there's four issues (use of "special purpose entities" over-estimated profit, underestimated liabilities; through the air hanging notes receivable, overvalued assets and shareholder equity;through limited partnership, push for profits: using partnership networks, self-dealing, suspected of concealing large losses) since the independence of the audit firm Anda debt is not enough, the same auditing firm Arthur Andersen created the risk.Also has “the world to pass the event”, “the silver broad summer event”, “the East electron event” and so on, has promulgated chartered accountant the audit risk universality. How to strengthen the audit risk the management, the active control and di evades the audit risk, raises to the audit quality, remoulds chartered accountant the fair social image, becomes each Accounting firm and jobholders' urgent matter and may not the shift responsibility. Before the county, the academic match is mostly the qualitative analysis expectation audit risk, the inherent risk, the control risk and the detection risk. Not the special theory frame or the guide provide the assessment method for these risks, middle the actual audit work is first according to the profession custom determination expectation audit risk, then the subjective determination inherent risk and the control risk, have not acted according to each to audit unit'sactual situation to determine it has the expectation audit risk, expected the audit risk theTherefore, quantitative study to determine desired audit risk, inherent risk, control risk and detection risk approach, and through overall audit risk and comparing the desired audit risk is whether the audit Gongzuo, developed at such a one kind of audit risk assessment methods for reducing audit risk level, to improve the quality of audit work has important theoretical and practical significance.Research paradigm and research methods from the point of view, audit risk study is divided into three categories: (1) Auditing and Management in the logical framework of the law or regulations of the use of theoretical study and discuss the interpretation of the audit objectives, audit environment, audit responsibilities, the audit method and the relationship between audit risk; (2) Experimental and field studies in Auditing, psychology, behavioral science and sociology of the logical framework. Analysis of the impact of audit risk factors and control methods; (3) with empirical research methods in law and economics within the logical framework to discuss the institutional environment, audit risk and audit, the relationship betweenmarket structure. Internal audit risk of the past, the main use of more standard, experimental research, field research, and the relative lack of empirical research.The more complex the object of the audit, the audit of the contents of the more extensive and more difficult for the audit, audit the greater the risk. Reliance on the audit opinion to improve and expand the scope of audit opinions, audit risk is formed by one of the reasons. Modern economic life, peoplehave the reliability of financial statements provide information on the growing importance of accounting statement users want to improve through the audit the reliability of accounting information in order to reduce the decision risk, therefore, their views on the audit has become increasingly dependent. And the impact of the scope of the audit opinion is also growing, reliance on the audit opinion can be more and more people, once they suffer losses in the market requires that there be compensation from the auditor to audit risk increases.Also, the internal audit unit was and external economic environment is the formation of audit risk factors. These internal and external economic environment will impact on enterprise risk management, audit risk and thus affect noon.(1)audit risk form of subjective reasons.First, the auditor's experience and ability to directly led to the formation of audit risk. As the Audit object content of the complexity and breadth of the audit, audit opinion and people's dependence on increasing community on the auditors to make professional judgments, required audit must therefore have good experience and a higher judge ability, experience and ability, but always limited, inevitably express the error in the audit process the audit opinion, the formation of audit risk.Second, the audit staff are not strong enough sense of responsibility, failing to maintain proper professional caution is also the reason for the formation of audit risk. Auditing standards requires not only the audit staff with technical expertise, should also have a strong sense of responsibility in the audit process to maintain due professional care attitude. If the auditors responsibility is poor, work hard, work will cause many unnecessary mistakes, so have been able to find the problem cannot be found in time. If the auditors did not keep their professional and cautious attitude, willmake the audit process should be not carried out, resulting in the generation of audit risk.(2)the reasons for the audit method itself.The auditors use the modern auditing method itself has the flaw is also the substantial clause which the audit risk forms. The modern auditing method takes seriously to reduce the audit cost, emphasized the audit cost and audit risk's balanced, uses the auditing routine take allows to be possible to have certain audit risk as a premise, and the sampling audit method and the analytical reexamine the method the application penetration in the entire audit risk. Therefore the audit result has certain error inevitably.审计风险的形成基本原因随着市场经济体制的确立，审计在维护市场经济秩序方面的作用越来越突出，人们对审计的理解和认识越来越深刻，同时对审计的期望值越来越高，致使审计责任和审计风险也随之加大。

毕业设计（论文）译文题目名称：（写译文题目)院系名称：班级：学号：学生姓名：指导教师：200×年×月风险导向审计研究(译文题目)Pie Pierce，B。

, Sweeney, B。

近几年来，审计行业面临的风险正在日益增大，国内外相继出现了一些会计舞弊事件，如：美国的“安然”、“施乐”,国内的“原野”、“琼民源”、“红光”等，审计人员由此涉及的案件也成千上万，赔偿的金额更难以估计,甚至有人称审计职业界进入了“诉讼爆炸"时代,一些会计师事务所因诉讼而倒闭或陷入困境，这使审计人员清醒地认识到,在商业竞争十分激烈的市场经济中，审计职业界所面临的商业风险已越来越大，审计职业必须设法降低这种商业风险水平。

为此，以美国为首的西方国家从20世纪80年代开始大规模地修订审计准则,在实践中产生了一种以风险评价为中心的审计模式，并在实务中得到广泛应用.一、风险导向审计产生的社会基础（一）高风险的审计执业环境是风险导向审计产生的直接原因。

众多企业的倒闭,已审报表的使用者将经营失败等同于审计失败。

他们认为企业濒临破产,注册会计师进行财务报表审计时就应提前发出警告，这样审计人员与公众期望的差距越来越大。

期望差距的加大，表明社会公众对审计的需求日益增加，为弥补审计期望差距就得寻找途径，主动出击,迎合这种需求，须承担一定的法律责任——即承担更大的查错防弊责任。

随着企业规模的不断扩大，业务的复杂化和计算机的应用，会计、审计业务趋于复杂;险恶的企业经营环境必然意味着严峻的、高风险的审计执业环境，因此迫切需要一种新的审计技术——风险导向审计。

（二）严格的法律环境是风险导向审计产生的外部驱动力。

现代社会在某种程度上是一种契约经济，各种契约界定人与人之间的关系，法律保护契约双方，一切纠纷的处理需通过法律的手段解决。

证券法对保护投资人利益的责任意识越来越强，因而当投资人的利益受到伤害时，被投资企业破产倒闭，投资人无力投资，债务人收回债务无望时，极有可能诉讼注册会计师。

审计风险外文文献(1)摘要审计风险是每一个企业都不可避免的存在，如何有效地对企业进行风险管理和风险评估，是企业在竞争激烈的市场经济中持续发展的关键。

本文研究了一些关于审计风险的外文文献，包括审计风险概念、审计风险评估方法、审计风险管理等方面，旨在为企业的管理者提供有益的参考。

正文1. Introduction随着市场经济的不断发展，企业日益面临着各种各样的风险，其中审计风险是一种不可忽视的风险。

审计是公司财务状况公开的重要手段，而审计风险则是指在审计过程中，会发现实际情况与财务报告不符或存在其他问题，这种风险不仅会对企业的财务状况产生影响，也会对企业的声誉产生负面影响。

2. 审计风险概念审计风险分为三个方面：检查风险、控制风险和依赖风险。

检查风险是指审核员未能检查到可疑交易或错误的信息。

控制风险是指公司的内部控制程序存在缺失，导致财务报告的准确性受到影响。

依赖风险是指报告使用者过度依赖于审计师提供的信息。

3. 审计风险评估方法审计风险评估是完整的审计过程的一部分，目的是评估审计风险的程度。

当确定企业的特定事件可能导致审计误差时，重要的是要确定风险的数量级和可能性。

评估审计风险的方法通常有三种：3.1 指标法指标法是根据历史数据，使用统计学方法来确定预测未来事件的可能性。

它通常将风险因素与特定事件发生的概率联系起来，以确定将需要进行更详细的审计程序的区域。

#### 3.2 经验法经验法根据审计人员的经验来确定预测的未来事件可能性。

这种方法不依赖于任何统计数据，而是基于审计人员对企业的认识和经验来进行评估。

#### 3.3 聚集法聚集法涉及对不同因素进行评估，这可以提高风险评估的确定性和准确性。

在这种方法中，审计人员可以对所有可能影响判断的因素进行评估，包括企业规模、行业类型、管理体系等。

4. 审计风险控制为了减少风险，管理人员可以采取以下措施：4.1 审计策略管理人员应该制定一个明确的审计策略来减少审计风险。

会计师事务所审计风险防范外文翻译文献标题：会计师事务所审计风险的防范一、引言随着经济全球化的深入和国内经济的快速发展，会计师事务所扮演的角色愈发重要。

然而，在提供专业审计服务的同时，会计师事务所也面临着各种审计风险。

这些风险可能导致审计结果的失真，对利益相关者产生误导，甚至对整个经济社会的正常运行产生负面影响。

因此，如何有效防范和降低审计风险，成为了会计师事务所面临的重要问题。

二、审计风险的定义与类型审计风险是指财务报表中出现重大错报时，审计师未能发现并发表错误意见的可能性。

根据风险的来源，审计风险可以分为以下三种类型：1、固有风险：由于被审计单位业务流程和财务系统的内在缺陷，导致财务报表出现重大错报的风险。

2、控制风险：被审计单位内部控制系统未能发现和防止财务报表重大错报的风险。

3、检查风险：审计师在审计过程中未能发现财务报表重大错报的风险。

三、防范审计风险的措施1、完善审计流程：建立科学、完善的审计流程，确保审计工作的全面性和深入性。

同时，应加强流程的执行力度，保证审计工作的准确性和有效性。

2、提高风险意识：审计师应提高自身的风险意识，对可能的财务风险进行预警和防范。

3、合理利用内部控制：被审计单位应完善内部控制系统，有效降低控制风险。

4、强化风险管理：会计师事务所应建立完善的风险管理机制，对各类审计风险进行预警、评估和应对。

5、提高审计师素质：提高审计师的执业能力和道德素养，增强其发现和防范审计风险的能力。

四、结论审计风险是会计师事务所面临的重要挑战。

为了有效防范和降低审计风险，会计师事务所需要从完善流程、提高风险意识、合理利用内部控制、强化风险管理和提高审计师素质等多个方面进行努力。

只有这样，才能确保审计工作的准确性和有效性，降低审计风险，维护会计师事务所的声誉和利益相关者的权益。

参考文献： [在此列出本文所引用的参考文献]。

会计师事务所审计风险防范研究国内外文献综述1.1.1国外文献综述Appelbaum,Deniz Kogan,Alexander Vasarhelyi, Miklos A通过分析论证了外部审计行业未来的发展方向，特别是强调了审计分析以及大数据技术应用的重要意义，并且对目前关于审计分析程序和审计证据的相关规定进行了审查。

在此基础上进一步探究报告量化以及计量的要求，进而指出有必要在现代审计工作中应用大数据技术[1]。

Brown LXiburd通过研究强调，大数据是互联网发展形成的一种新事物，但是很多从事审计工作的人员由于自身掌握的知识和技能存在一定的局限，所以在实际开展审计工作中，并不知道什么是大数据，更何谈如何进行应用大数据技术，所以导致审计人员在审计工作的过程中做出职业判断会受到一定影响，也使得审计风险因此而提升。

除此之外，研究者还强调在审计实践中主要是通过传统的方式进行取证，并且获取的信息主要是结构化的数据和信息[2]。

Min Cao分析指出，大数据本身是将很多不同的数据模型融为一体而形成的现代化的处理方式。

相较于传统模式来说，大数据的分析和管理，以及存储和获取能力更强，并且可以更加快速的完成计算，信息价值的密度处于较低水平。

一般来说，审计人员主要是通过财务审软件管理系统获取相关的电子数据，然而事实上，这些数据并不是所有的大数据而只是大数据的一部分。

研究者在此基础上对大数据的审计特征进行了归纳，首先是具有非常广泛的来源渠道以及极为庞大的数据链，其次是不同数据间存在着非常密切的联系，强调不能只是对结果进行认定[3]。

Danie LXLXe R·LXombardi等通过研究指出，由于经济社会的不断发展，审计行业，在新的市场经济环境下，也需要对自身的发展方向进行调整，当前审计行业已经进入了新的阶段，可以将其称之为审计技术时代，今后审计行业会向着技术性的方向继续发展，认为审计机构有必要在内部建立健全相应的管控机制，从而实现对风险的有效控制，也能够使审计的职业风险得到有效降低。

审计广角AUDITING SCOPE会计师事务所审计风险防范与控制郑淦杭州萧然会计师事务所有限公司摘要：会计师事务所在正式运行过程中，往往会受到内外因素的干扰影响，而出现不同程度的隐患问题。

结合实际情况来看，以审计风险为主的隐患问题逐渐成为影响会计师事务所运行质量的关键因素。

倘若不加以及时解决，就很容易造成法律诉讼案件的发生。

针对于此，文章主要根据当前会计师事务所的运行情况，指出会计师事务所存在的风险问题。

并从审计主体、审计客体以及会计师事务所自身等方面入手，提出合理的优化措施，以期可以有效防范审计风险问题。

关键词：会计师事务所；审计风险；风险防范；控制问题介于会计师事务所建设规模、人员素质以及工作内容等因素的影响，导致会计师事务所在正式审计过程中往往会存在较多风险问题，并对会计师事务所的审计质量造成不良影响。

为进一步降低会计师事务所审计工作的风险程度，要求会计师事务所的工作人员最好时刻关注影响审计质量的具体因素，并及时采取应对措施、防患于未然，尽可能地降低审计风险出现的概率。

与此同时，工作人员最好及时强化自身的工作职责，将各项审计措施贯彻与落实到日常工作当中，从根本上确保会计师事务所的审计质量。

一、关于会计师事务所审计风险问题的特征分析所谓的审计风险主要是指会计报表存在明显的错报以及错报、漏报以及舞弊等问题，且注册会计师针对系列风险问题提出了关于错误风险的审计意见。

一般来说，固有风险、检查风险以及控制风险基本上可以视为审计风险体系的重要构成部分。

其中，造成固有风险问题出现的原因多与被审计单位之间存在密切联系，而审计人员往往无法借助以往的审计方法进行有效规避，很容易造成审计风险问题的进一步扩大[1]。

而检查风险主要是结合注册会计师设定的审计程序，并未有效发现内在存在的隐患问题。

以下是本人结合相关经验，阐明会计师事务所审计风险问题的相关特征，仅供参考。

(一)客观性结合以往的经验来看，审计风险是审计工作无法规避的隐患问题，可以说，是客观存在的一种表现，难以得到完全消除。

《我国会计师事务所审计风险的防范与控制》篇一一、引言随着中国经济的快速发展，会计师事务所的审计工作在保障财务信息真实性、公正性方面发挥着越来越重要的作用。

然而，审计过程中存在的风险也不容忽视。

审计风险不仅可能影响会计师事务所的声誉，还可能对相关利益方造成损失。

因此，防范与控制审计风险，对于保障审计工作的质量，维护市场经济的健康发展具有重要意义。

本文将就我国会计师事务所审计风险的防范与控制进行探讨。

二、审计风险的主要类型及成因1. 财务风险：由于财务报表的错误或舞弊导致的审计结论失真，从而引发的风险。

2. 操作风险：由于审计过程、方法、程序等存在缺陷或执行不当所引发的风险。

3. 法律风险：因违反相关法律法规或行业规范，导致被处罚或诉讼的风险。

4. 声誉风险：因审计质量不佳影响会计师事务所声誉，进而导致客户流失的风险。

造成这些风险的原因包括但不限于：复杂的经济环境、法律法规的不完善、审计方法的落后、人员素质的不足等。

三、审计风险的防范措施1. 完善内部管理制度：建立完善的内部审计制度，明确审计流程和责任，确保审计工作的规范性和公正性。

2. 提高人员素质：加强审计人员的专业培训和职业道德教育，提高其业务能力和风险意识。

3. 采用先进的审计方法：引入大数据、人工智能等先进技术，提高审计效率和准确性。

4. 加强与监管机构的沟通：与证监会、财政部等监管机构保持密切联系，及时了解政策法规变化，确保审计工作符合法律法规要求。

5. 建立风险预警机制：通过分析历史数据和行业趋势，建立风险预警模型，及时发现和应对潜在风险。

四、审计风险的控制方法1. 严格遵循审计准则：按照国家相关法律法规和行业规范进行审计，确保审计工作的合法性和规范性。

2. 实施三级复核制度：对审计工作进行三级复核，确保审计结论的准确性和可靠性。

3. 加强现场检查：对被审计单位进行现场检查，了解其业务情况、财务状况等，以获取更准确的审计信息。

4. 建立责任追究机制：对审计过程中出现的失误或违法行为进行追究，确保审计工作的严肃性和权威性。

会计师事务所审计风险防范外文翻译文献(文档含中英文对照即英文原文和中文翻译)原文：I The discussion on audit risk and prevention of accounting firmA The goal and the significance of researching audit risk (8)B The problems of accounting firms (8)C The analysis of reason rising audit risk (10)D The strategy reducing audit risk of CPAs (11)E Conclusion (14)The discussion on audit risk and prevention of accounting firmThe goal and the significance of researching audit riskAudit risk not only affects CPA’s vital interests，but also is direct proportion to the operating risk．So，it is important to study the reasons of audit risk．The studying on audit risk is to improve the working quality of CPA to reduce the charged risk，to construct a reasonable auditing environment，and to inform and provide fair information to users to help them making-decisions．The author thinks the audit risk rising due to poor quality of accounting firms．The CPAs work for firms，and the firms should be res ponsible for CPAs’ activities，to decrease the CPAs’ risk and avoid the firms’ risk．Only those risk are considered，both the firms and the CPAs may improve each other to promote the development of CPA business.The problems of accounting firms⑴Low-price competitionSocial existence of competition，the price is the most key eye-catching customers．If any firm uses better price，the business would increase，and give rise to more profit accordingly，and the firms own competitive advantage to ensure the future development．There is an audit fee standard in the firm，but also there is greater flexibility on specific operations（Industry standard for audit fees is shown in Table 1）．Such as Sichuan XX accounting firm，total assets in the end of the year are ￥1，553，871，396．18 in the audited unit．If in strict accordance with the standards，the audit fees are ￥409，967．85，but the actual audit fees are ￥1 80，000．00 in the firm ‘s invoice．The more difference price is lower than the normal price level，which would apparently influence the audit quality and increase the audit risk．⑵The imperfect system of quality controlAt present，most firms require the issued audit reports should base on three—tier review systems．In other words，after issuing the first draft of audit report，project manager must take it to departmental verify，then to manager in charge of department verify，to quality supervisors review lastly．Only after all the three review staffs agree，the audit report may be issued formally．In fact，the firms don’t carry out the system conformity strictly because of many reasons，and reduce part of the procedures．For example，during the annual auditing，some audit reports are issued bytwo—tier review system conformity strictly because of more businesses in Sichuan XX accounting firm ．So there are some problems in audit reports．When the firms sent the reports to the clients，the clients would find out and return the firms to modify，which lead to the negative impact for the CPAs and the firms，and increase the audit risk．Table 1 The industry fee standard of audit feeThe total asset of audited company inyear endFee standards Total feesLess than 500,000.00510,000.00 to 1,000,000.001,010,000.00 to 5,000,000.00 5,010,000.00 to 10,000,000.00 10,010,000.00 to 50,000,000.00 50,010,000.00 to 100,000,000.00 More than 100,000,000.001,500.003,000.006,000.009,000.0012,000.0015,000.000.25‰1,500.004,500.0010,500.0019,500.0031,500.0046,500.00⑶The incomplete follow-up education of auditorsThe institute trains the CPAs annual．The train personnel include the CPAs and the audit assistants in the firms．But due to the busy businesses and the pursuit of profit maximization，the firms wouldn’t spend m ore time in the follow-up education of CPAs and audit assistants．So CPAs and audit assistants have less chance to renew the knowledge．For example，in Sichuan，some firm s requested the CPAS to answer the questions on internet in the follow—up education．⑷staff recruitment problemsWhen some firms recruit，there is no better eligibility review process，and the candidates usually come from the interpersonal．So the staff’s professional knowledge levers are different，which lead to the potential audit risk．During 2008 annual report of audit，a firm recruited a large number of staffs．Only there is 62 staff in audit department．in which there are 20 new CPAs(32．25 percent in tota1)．And 1 6 new staffs(80 percent of new staffs) are graduates．Most of them haven’t come into contact with the audit．⑴The increased time pressure of CPAsBecause time is limited．the CPAs had to finish the auditing within the required timeframe．Generally the CPAs spend 3 to 5 days in big corporation，and 1 to 2 days in small corporation．During the annual report audit，the auditors in a firm in Sichuan didn’t go to audit in accordance with the procedures of auditing standards，and tookthe substantive test for the audited unit．There is no enough time to assess interna1 control of corporation for the auditors，and to test the important level also．Because of time limited．after the CPAs go into the audited company firstly，they would go to engage in another project without staying to finish the first project，and other auditors(not CPA)are responsible for the present project．So the CPAs issue the audit reports with blindness，and the audit risk are enlarged．The analysis of reason rising audit risk⑴The enhanced complexity of objective economic activitiesWith the improvement of degree of social information，more the accounting information of the audited are，in which there are some wrong and false information，more the possibility of oversight are increased．The kind and the character of economic business are different and complex，so the accounting businesses have gone far beyond the traditional content of financial accounting．The appearance of new businesses，such as taxation accounting，lease accounting，bankruptcy accounting，consolidated financial statements，is more challenging than the traditional financial accounting，more prone to controversy，and more difficult to audit．The content of modem audit include not only the financial activities and some feasibility studies for the investment programs in the audited companies，but also the evaluation of operating results，the content and the operation effect of internal control system，which would increase the difficult to draw the right conclusion．Moreover，Chinese economic system and the compatible systems are changing constantly，and the economic elements are more complex，and the quality of employees is differently in all kinds of economic elements．Sometimes，the ability of employees lags behind the reform of financial systems．Some employees speculate in chaos，and almost pursuit self-interest，which happen usually．Some firms are not good to deal with countermeasures，so to increase audit risk．⑵The more competition in firmsIn an increasingly competitive environment，the firms always reduce price in order to the business，which lead to serious unfair competition in audit industry．With the increasing firms and the tender，low-cost competition becomes more intense．Some firms in Sichuan took part in low—cost competition toself-development．The audit fees influence directly inputs of resource in auditing procedure，especially the test procedure and the score，so to affect the quality and the social vale of independent audit．In case of low audit fees．the auditors will finish a lot of auditing in short time to reduce costs，which give the auditors more pressure or can’t ensure the auditing qual ity．⑶The low quality of auditors①The limited experience and the abilities of the auditorsThe limited audit abilities lead to complete the audit businesses is even worse，orthe audited content and request between the community and the audit occupation sector are disagreed，which put them involve in the responsibility of unpleasant litigation．For a long time，the audit occupation sectors have thought the implementation of auditing according to auditing standards is to fulfill their duties，and the accountability and the audit responsibilities may be distinguished．The public not only desire the auditors issue the report for financial information，and require they can discover all the false and the wrong information in the audited department．The increased audit responsibilities are adapted to the demand for the public，but increase the audit risk．So，the audit abilities are relative to meet the demand for the public，and not absolute．The audit abilities are always different from the public demand．②The poor of audit staff and professional responsibilityThe auditing is a kind of specialized technical service，so the auditors have the responsibility to plan their auditing to discover the false that maybe cause significant impact on financial statements．In the same time，the auditors ought to apply the personal technology and career concerns in the process of auditing．The responsibility and the career concern s of auditors are important to the auditing conclusion．The responsibility request the auditors to own high moral characters，integrity personality，and meticulous work spirit，with a solid accounting，auditing，legal knowledge and basic audit skills，keen analytical skills and the ability to determine accurate．In China，CPAs is less；both the age structure and knowledge structures of most CPAs are more unreasonable．In order to get more CPAs，the heads of firm s tried their best．So many CPAs are linked to the firms，such as in Sichuan．The linked CPAs decreased their auditing independent．③Flawed method of modern auditModem audit methodology emphasis the balance between audit costs and audit risk，so admitting the existence of a little audit risk is the necessary premise in audit procedures；audit sampling methods and methods of application of analytical review throughout the audit process．And therefore the result of the review is bound to a certain degree of error．The developing auditing is facing more competitions，and competitions result in margin profit reduced．In order to maintain margin profit，the auditing career must keep the balance between efficiency and effects，which is to strive for maximum audit efficiency in the time of maintaining the auditing effects．Consequently，the auditors put audit strength focused on all important projects，to give up some procedures that the auditors think unnecessary．The auditors also are willing to bear certain risks taken based on reviewing the part of all operations．Although sampling theory has studied the deep，in specific application to the audit，the auditors did not quite grasp the sample can be taken by the representative of the overall，subjective conclusions can be drawn between objective fact and the deviation from the always exist．④Time pressureUnder more competition in audit service market，the CPAs are facing thepressure from different sources，such as competition，the firms’ internal management，the clients，and the third—party(e．g．SFC)，and the pressure is increased by the request of reducing time to finish the auditing．Time pressure is as an environmental factor influencing on the audit performance，which importance are increasing，and are paid attention to．Due to customers’ own demand，they require firms finish the audit work within the period provided，time pressure are transacted to the CPAs，and the audit risk are increased accordingly．The strategy reducing audit risk of CPAs⑴Regulate the functions of law enforcement and government supervision departmentsIn reasonable regulation and control of“two hands”of both the market and the government，many economic activities of accounting entity operate progressively with market--oriented；many non-standard economic activities are reduced；the disclosure of accounting information are becoming increasingly standardized；CPAs will not be difficult to make decisions by dilemma faced；audit risk will be reduced naturally．When CPAs find in practice that policy is inconsistencies of the legislation，administrative law enforcement and regulation are weak，accounting activities of the entity are non—standard，CPAs should communicate with the relevant functional departments timely，to enhance the normative and operational of policy-making．Such CPA reduces the audit risks，and increases the efficiency of the audit．．⑵Accounting firms should be improved①Accounting firm to establish a sound internal operational mechanism，an d improve the quality of theinternal control system，and to establish the risk of liability systemFrom the perspective of risk control，the firm should establish and improve the internal total qualitymanagement systems，in particular ensure to perfect the implementation process．The establishment and improvement of audit quality control system are the powerful measures to reduce the fraud and control audit risk．Quality control is an important component of internal control of the system in the firms，and locates in the core position of the system．Strict assessment methods for audit quality，and reducing or eliminate staff errors，timely detecting and resulting problems arising in the course of auditing，are to ensure audit quality and reduce audit risk．Everything must be checked，operated，responded and accessed by some people；a problem can be reflected in a timely manner，and can clearly define the responsibilities．Accounting firm should also establish mechanisms to transfer risk to circumvent their own risk in process of auditing．②Establishing and use the mechanisms of professional guidanceThe firm should establish the mechanisms of professional guidance to ensureCPAs in the situation beyond own knowledge to acquire advisory services timely and appropriate operational guidance．For example，the accounting firm will be able to employ legal，economic，technical expels；the auditors make judgments and decisions for the authority backed by professionals，so that it can enhance the findings of the audit risk respectability．⑶To improve the overall quality of CPAsIt should be noted that accounting firms have to do a good job within the work of two aspects：one is in the recruitment of professionals，the strict quality，and not employ the candidates without the conditions．On the other hand，attention should be paid to the existing CPAs’ continually follow—up education．For extremely complex elements in the Chinese economy，the new requirements and the new policy are emerging．Object and content of the audit are constantly changing，so there should be a system that each of CPAs has the opportunity to learn new knowledge and continuously improve their operational capacity．At the same time，we must also strengthen the rigid constraints of professional ethics．Institute of Certified Public Accountants must strengthen the supervision of the accounting firms and CPAs，to ensure the healthy development of the industry．⑷CPAs perfect themselves①Strictly abide by professional ethics and industry standardsSO far．China has formulated and promulgated a 48 independent auditing standards and related professional norms，has established basically a system of professional norms for CPAs．CPAs practice only in strict accordance with professional standards and the audit procedures necessary，they are possible to form the correct audit findings Therefore，it is particularly important to control risk，to maintain good work ethics，to strictly comply with the requirements of professional standards for the implementation of audit operations and issuing the audit report．②Focus on the important auditing activity of the quality controlBefore the audit CPAs in the audit is necessary to correctly handle the relationship between audit risks and the importance concept，the collection of evidence，use the model of audit risk to analyze factors，and accurate estimate effectively audit risk，the risk of material misstatement．Considering the principle of cost an d profit，CPAs may determine audit methodology within the cost of evidence collection，to prepare the implementation plan．In phase of control，the main things is to review the plan in line with the clien ts’ requests，including the contents of the audit，scope，completion time and the division of labor，and according to the actual situation to the revised scheme to enhance the timeliness of audit work and effects．CPAs should check the adequacy of audit methodology，the correct of audit basis，the adequacy of audit evidence，audit determination is appropriate or is not appropriate，the integrity and the logic of data．At the same time，prepare high-quality audit work papers，the auditors must exchange views with audited units about audit reports，and listen to the views of the clients and the parties．Such audit risk of CPAswill be reduced naturally in accounting firms．③T0 maintain the sensitivity of the audit environmentIt is the important matter that CPAs should comprehend the customers and all aspects about audit project to find audit risk and to avoid lega1．Before auditing，auditors should be aware of the following environmental matters and maintain the sensitivity：The region’s financial and economic situation and de velopment trend of change，the impact of existing policies，laws and regulations on the operation and management of customers and the extent，client’s legal representative and its major internal changes in management personnel and external flows，the improvement situation of internal control system of client，accounting systems，The auditing standards and their application situation，the knowledge and the development trend of related technology．④Audit responsibilities must be clearIn the audit process，on specific project tasks，it is necessary to refine the division of labor，and the responsibility of the audit team members put in place．At the same time，the project manager has to do well the work of supervision and inspection in the entire audit process，and gives recognition to the excellent project team，and holds the team fault liability for the audit risk in violation of the provisions an d slack work．ConclusionIn China，auditing is high-risk profession．The main bearer of the risk is CPA，and the goal every accounting firm need to pursuit is to reduce the audit risk of CPA．Only reduce the audit risk of CPA，the development of accounting firm can be achieved continuously．目录1.有关会计师事务所审计风险和防范的探讨1.1审计风险研究的目标和意义 (1)1.2会计师事务所存在的问题 (1)1.3审计风险增加的原因 (3)1.4注册会计师降低审计风险的策略 (5)1.5结论 (7)1.有关会计师事务所审计风险和防范的探讨1.1审计风险研究的目标和意义审计风险不仅影响注册会计师的切身利益，而且跟经营风险是成正比的。

会计师事务所审计风险防控研究文/潘灵芳摘要：在我国经济结构调整、经济环境日趋复杂的大环境下，会计师事务所行业的发展面临巨大的挑战，尤其是近几年会计造假案件层出不穷，使得他们的信誉度受到公众的质疑，严重影响着他们的生存和发展。

所以，会计师事务所必须采取一切措施，尤其要提升审计风险的防控能力。

本文提出了会计师事务所面临的主要审计风险，并提出针对性的防控措施。

关键词：会计师事务所；审计风险；防范与控制措施近几年，会计师事务所行业发展迅速，在各种会计事务工作中占据主要地位。

然而，新形势下的经济环境也造就了各类新型的审计风险，如果不重视这些审计风险，不采取积极的措施对其进行预防和管控，势必将严重阻碍企业的发展。

所以会计师事务所行业必须认清现阶段面临的形势，承认自身管理方面的不足，并采取积极有效的措施来防控审计风险，从而帮助企业长远发展下去。

一、会计师事务所审计风险定义及特点审计风险指在会计报表由于漏报、错报等因素而致使注册会计师提出不正确的审计意见发生的几率。

从风险发生的原因来看，审计风险主要分为固有风险、检查风险以及控制风险等。

其中的固有风险主要是由被审计单位特点决定的，不能通过采取审计方法而加以防范。

检查风险是指注册会计师按照特定的检查手段进行审计，但是没有发现会计报表中的错报、漏报的问题。

控制风险主要是指被审计单位在业务和相应的会计操作上出现严重错误，而且通过内部管控不能被纠正和改善的可能性，这主要是由于被审计企业自身内部控制系统存在漏洞或不能发挥应有作用、并将错误带入财务报表体系中而造成的。

总体来看，审计风险具有三个主要的特点：第一，审计风险是客观存在的，不受人们主观想法的操控。

审计工作人员通过一定的措施只能预防风险的发生或将风险的影响降到最低，并不能做到让风险完全不发生；第二，审计风险虽然不能被完全消除，但是可以通过规范的影响和管理，降低审计风险发生的几率，所以说审计风险是可以通过一定手段进行预防和控制的；最后，审计风险无法被进行精准的定量化测量，是看不见、摸不着却又时时可能会发生的。

审计广角AUDITING SCOPE针对会计师事务所审计风险和风险管理的探析石磊昆山品岱电子有限公司摘要：会计师事务所的管理体系随着我国经济的发展在不断的完善，因此会计师事务所审计工作在这样的背景下显得尤为重要。

思考如何降低审计风险，并采取一定的措施和管理方法具有必要的现实意义。

本文深入分析会计师事务所存在风险的多方面原因，以降低审计风险为立足点，提出对风险管理切实可行的措施及方法，最终减轻审计风险造成的危害。

关键词：会计师事务所；审计风险；风险管理一、前言会计师事务所是独立于财务报表和被审计单位之外的第三方审计单位，具有一定的相对独立性，为社会公众提供真实可靠的财务报表信息，证实财务报表的公允合法性。

随着我国社会主义市场经济的发展，会计师事务所审计的作用变得越来越重要，审计工作的职责不仅要维持经济发展的稳定性，而且要体现第三方审计单位的公平公正性。

随着我国相关法律的逐渐完善，企业和个人越来越重视会计师事务所的审计风险，社会公众与财务报表方对会计师事务所的期望越来越高，不仅要求交出审计报告，还要求列出在审计过程中的疑点、错误。

社会公众和财务报表方对会计师事务所的作用存在一定的“期望差距”，双方在认知的差异一定程度程度上增加了注册会计师的执业风险，这也是会计师事务所审计风险的来源之一。

二、会计师事务所存在审计风险的原因(一)社会经济大环境在社会主义市场经济的大环境下，我国社会经济发展状况及相关法规直接影响会计师事务所的审计工作。

在社会方面，我国相关法律逐渐完善，投资方严重依赖注册会计师的审计意见，并对其的法律责任与义务有着强烈的期望[1]。

投资方的决策行为基于会计师事务所提供的财务报表中的资料信息，因此要求他们所提供的资料必须具有真实可靠性。

然而，一旦投资方的投资行为出现经济损失，会计师事务所就很容易与投资企业一起成为被诉讼方。

(二)审计单位自身对被审计方所提供的会计信息不确定，致使在审计财务报表中出现严重的错报、漏报，在客观上这份财务报表已然存在风险隐患。

Finance and Accounting Research | 财会研究MODERN BUSINESS现代商业174基于会计师事务所审计风险防范的探讨李娟娟河南华兴会计师事务所有限公司　河南郑州　450000伴随近几年来时常经济的不断发展与壮大，我国会计师事务所面临的审计风险日渐增大，审计风险的出现对社会各个层面都具有很多不好的影响。

我们应当充分认识并重视审计风险，关注行业内不同审计风险的案例，汲取经验和教训，对审计风险进行防控和应对，并建立一套符合自身的有效的审计风险管理制度，在审计实务中全面贯彻审计风险的观念，提高审计工作的质量和效率，降低审计风险，从而带动我国审计实践和审计事业的发展。

一、审计风险的含义及特性审计风险指的是具有很严重的错误和漏洞的财务报表当中，审计人员不正确地发表审计观点而导致损害的隐患性。

审计风险的含义能够从三个层面来明确：首先是审计风险出现的核心，审计会计工作的注册会计师与所处的会计师事务所属于出现风险的核心。

其次是审计风险出现的因素，审计过程、审计方式、错误判断等都是造成审计风险的因素。

最后是设计风险的高低，注册会计师发表的审计观念和财务报表之间真实差距的大小，审计风险存在一定的客观性、普及性、潜在性、无法避免性以及可控制性的特点。

(一)审计风险的普及性审计风险属于审计成果与现实财务之中的差距，在审计经过当中，注册会计对于所有会计部分与会计经过都具有一定的可能性出现错误的评判，所有的审计部分都很有可能出现审计风险，会计师事务所出现审计风险都是很普遍的。

(二)审计风险的客观性审计风险不会伴随人的主观意愿而转化。

注册会计师在实施工作的经过当中，不单单应该经过专业知识与专业经历来对企业财务状况进行评判，并且时常还应该经过观察与直觉来评判财务方面的状况。

注册会计师的评判成果收到其知识与水平的干扰，每一个人的知识与水平都具有一定程度上的不同，注册会计师避免不了会发生判断上的错误，继而出现审计风险。

1引言会计事务所是以第三方的角度为企业出具审计报告的平台，对于市场经济的维护起到了至关重要的作用，对于社会经济也起到了重要的作用。

审计工作是一项独立性的经济监督活动，区别于其他经济监督的特征，而审计工作的主体是从事审计工作的专员。

在审计工作中，审计人员往往会存在各种的审计风险，对于审计风险的控制与防范是当前急需要解决的一项重要的问题。

本文就当前会计事务所审计中出现的风险进行了阐述，并对风险的控制与防范提出了几点建议，具体如下。

2会计事务所审计风险的成因2.1组织形式与相关的制度不合理现阶段，会计事务所在审计工作中缺乏一定的独立性，由于有限责任制与合伙制是当前会计事务所的两种组织形式，有限责任制模式在其中的比例较高，在审计的工作中往往会受到客户单位的影响，会导致审计工作的公平性出现失衡。

同时，在审计工作中，会计事务所承担的风险相对较低，会导致会计师对于风险的意识相对薄弱，对于审计风险的控制力度也表现的相对不足，基于这种模式导致了会计事务所公信力度不足的现象严重。

同时，在我国的事务所中并没有建立健全的质量控制制度，导致众多的会计事务所中存在着制度不完善的问题，对于事务所的人员责任制度并没有落到实处，质量复核程序也仅存在于表面的流程，并没有深入问题的实质，提升了审计的风险。

在同行业中，各个会计事务所之间的竞争力度不断增大，对于资质较低的事务所而言，为获取更大的市场份额会将收费的标准与审计的质量进行压缩，恶意破坏市场的规则，无形中为审计工作带来了一定的隐患。

2.2审计单位的内部会计信息缺乏真实性在当前的会计审计中，对于管理的力度没有进行有效的加强，审计的单位对于内部的控制不完善，会计信息也不完善，直接导致注册会计师的审计工作缺乏一定的可靠性，与之产生的审计风险也相对较高。

2.3审计人员的专业素养有待提升近年来，由于注册会计师的人员数量不断提升，审计人员在给审计事业注入了新的力量的同时，也给审计的工作带来了一定的风险。

审计广角AUDITING SCOPE试析会计师事务所审计风险防范策略冯峰 北京中崇信会计师事务所有限责任公司摘要：随着市场经济的发展，会计师事务所的业务领域也在扩大，而且近年来，一些新兴的事物和行业的涌现，使得会计师事务所的审计工作变得更加困难。

在会计师事务所进行审计时，一个不可避免的问题就是审计风险。

近年来，由于审计失误，很多事务所受到了证券监督管理委员会的处罚，有的还被报告的用户提起了诉讼，并且随着监督的不断加强，被处罚和警告的事务所也在不断增加。

本文重点对会计师事务所的审计风险及其防范策略进行了简单的剖析。

关键词：会计师；事务所；审计；风险；防范引言在进行经济审计的过程中，会计师事务所的工作人员要坚持审计工作的公平、公正，只有这样，他们才可以为事务所的管理决策和管理监督提供正确、高效的审计报告。

如果会计师事务所为事务所提供的审计报告存在信息不全、信息不实等问题，或是对被审计事务所的权益产生了很大的影响，那么就会让自己处于很大的法律风险之中。

但是，如果不能及时发现并识别出潜在的审计风险，将严重地影响事务所的生存和发展。

因此，在目前阶段，强化对审计风险的控制，是会计师事务所发展的当务之急，也是提升其经营能力的重要保证。

因此，本文对会计师事务所的审计风险进行了总结，并对其进行了分析，提出了相应的控制对策，以期对会计师事务所的审计工作有所帮助。

一、会计师事务所审计风险的概述会计师事务所在其自身的发展过程中，必然面临着各种各样的审计风险。

审计风险是指，会计师事务所出具的审计报告由于工作人员的工作失误，或由于信息披露的原因，而造成审计意见的不正确，造成事务所在采用审计报告后蒙受重大经济损失，从而使会计师事务所面对巨额的经济赔偿和其他法律责任追究。

会计师事务所面临的风险包括三大类：固有风险、核查风险和控制风险。

在这些风险中，内在风险以审计机构自身为主体，因被一份确认有误的报表所引起的其他信息不实为主导；而稽核风险，主要是指稽核者的错误所产生的风险；控制风险指的是，事务所没有能够及时地发现一些重要的错误，然后没有及时地进行预防和弥补，而造成的审计错误、内容缺失等风险。

内容摘要:随着社会的发展，我国的会计师事务所发展越来越壮大，随之而来的审计风险问题却也愈来愈让人们心惊，受到人们重视。

审计风险带来的影响是巨大的，不仅会侵害公众及相关利益者的权益，不利于社会营造良好的审计环境，还会给会计师事务所的发展带来阴影，损害其声誉。

影响审计风险大小的因素众多，比如事务所的内外部环境、审计行业的发展趋势等等。

所以，在当今，如何面对和防范事务所的审计风险问题成为了如今行业发展和社会发展的重中之重。

所有会计师事务所为了生存和发展必须关注的中心问题就是风险控制问题，它也是当代审计理论界热讨问题之一。

论文首先介绍了审计风险的定义和特点，并阐述了目前RH会计师事务所审计风险的现状和存在的问题，从事务所各方面出发，比如审计范围和内容等客观方面和审计方法本身的缺陷、审计人员的专业素养、审计收费是否规范化等方面原因，有针对性地对RH会计师事务所在有效控制审计风险方面，提出了切合会计师事务所发展的建议，希望能为事务所的发展提供借鉴。

关键词：会计师事务所；审计风险；风险防范与控制Abstract: With the development of society, the development of accounting firms in our country is more and more strong, and the problems of audit risk are getting more and more alarming and valued by people. The impact of audit risk is enormous. It will not only infringe on the rights and interests of the public and relevant stakeholders, but also create a good audit environment for the society. It will also bring shadows to the development of accounting firms and damage their reputation. There are many factors that affect the size of audit risk, such as the internal and external environment of audit firms, the development trend of audit industry, and so on. Therefore, nowadays, how to face and prevent audit risk of firms has become the most important issue in the development of industry and society. Risk control is the central issue that all accounting firms must pay attention to in order to survive and develop. It is also one of the hot topics in contemporary auditing theory circles. Firstly, this paper introduces the definition and characteristics of audit risk, and expounds the current situation and existing problems of audit risk in RH accounting firms. Starting from various aspects of business, such as the objective aspects of audit scope and content, the defects of audit method itself, the professional quality of auditors, the standardization of audit fees and other reasons, this paper aims at RH accounting affairs. As for the effective control of audit risk, it puts forward some suggestions for the development of accounting firms, hoping to provide reference for the development of accounting firms.Key words:accounting firms;audit risk;risk prevention and control目录第一章绪论 0（一）研究背景 0（二）研究意义 (1)（三）研究方法 (1)第二章文献综述 (2)（一）国外研究现状 (2)（二）国内研究现状 (2)第三章理论概述 (3)（一）审计风险的含义 (3)（二）审计风险的特征 (4)第四章 RH会计师事务所审计风险的识别 (5)（一）RH会计师事务所简介 (5)（二）RH会计师事务所现状 (6)（三）RH会计师事务所审计风险的识别 (8)1.业务承接阶段的审计风险的识别 (8)2.审计计划阶段的审计风险的识别 (10)3.审计实施阶段的审计风险的识别 (10)4.审计报告阶段的审计风险的识别 (11)第五章 RH会计师事务所产生审计风险的原因分析 (11)（一）业务承接阶段审计风险及原因 (11)1风险管理意识不足 (11)2.战略目标不明确 (12)（二）审计计划阶段审计风险及原因 (13)1.缺乏对审计人员的培训 (13)2.审计程序缺乏科学完整性 (14)（三）审计实施阶段审计风险及原因 (14)1.被审计方内部控制方面存在缺陷 (14)2.审计方法存在局限性 (15)（四）审计报告阶段审计风险及原因 (16)第六章 RH会计师事务所审计风险的防范和控制措施 (17)（一）提高业务承接阶段的风险防范意识 (17)1.重视客户选择 (17)2.规范审计收费制度 (18)（二）制定完善的审计计划 (19)1.建构合格的项目合作团队 (19)2.明确分配审计过程中的职能责任 (19)3.掌握被审方情况 (20)（三）加强审计实施阶段把控 (20)1.增强审计实施的独立性 (20)2.出具恰当的审计意见 (21)（四）注重审计报告阶段的风险防范 (22)1.完善审计底稿 (22)2.和被审单位相互交流 (22)3.出具正确审计意见 (22)第七章结论 (23)参考文献 (24)致谢 (26)第一章绪论（一）研究背景现如今，会计师事务所的行业发展空间巨大，未来可期。

市地: 潍坊年月日摘要在国内外的会计师事务所中，由于审计风险而引发危机乃至破产的案例日益增多，这给全世界的会计师事务所都敲响了警钟，如何有效地防范和控制审计风已成为会计师事务所不容忽视的问题。

本文以会计师事务所面临的审计风险为研究对象，对其国内外研究现状进行了总结，在此基础上提出了会计师事务所风险衡量的方法，并从多角度提出了会计师事务所风险防范和控制的对策。

关键词：会计师事务所；审计风险；风险控制AbstractIn domestic and foreign accounting firms, the audit risk and lead to a crisis or even bankruptcy case is increasing, this to the accounting firms all over the world is a wake-up call, how to effectively prevent and control the wind has become certified public accountants audit the problem that note allow to ignore. Based on certified public accountants audit risk as research object, the research status at home and abroad are summarized, on the basis of the accounting firm risk measure method is proposed, and put forward the accounting firms from the multiple perspectives of risk prevention and control countermeasures.Key Words: Accounting firms；audit risk；risk control目录摘要.......................................................... I I Abstract.......................................................... I II 绪论 (1)1 会计师事务所审计风险与风险防控 (1)1.1 审计风险的概念 (1)1.2 审计风险的特征 (2)1.2.1 客观性 (2)1.2.2 潜在性 (2)1.2.3 严重性 (2)1.2.4 可控性 (2)1.3 审计风险防控的意义 (2)1.3.1 创造持续、稳定、良好的经营环境 (2)1.3.2 促进事务所决策的科学化、合理化，减少决策的风险性，从而减少损失，提高事务所效益 (3)1.3.3 优化事务所能力配置，提高核心竞争力 (3)1.3.4 提高事务所的应变能力和抗风险能力 (3)2. 会计师事务所风险成因分析 (4)2.1 源自会计师事务所的审计风险 (4)2.1.1 组织形式 (4)2.1.2 人力资源结构 (4)2.1.3 内部审计质量监管制度 (4)2.2 源自注册会计师的审计风险 (5)2.2.1 专业胜任能力 (5)2.2.2 对被审计单位的了解情况 (5)2.2.3 审计程序及办法 (5)2.3 源自被审计单位的审计风险 (5)2.3.1 财务信息披露的真实程度 (5)2.3.2 企业治理结构 (5)2.3.3 内部控制制度 (6)2.4 源自审计环境的审计风险 (6)2.4.1 竞争环境 (6)2.4.2 经济环境 (6)2.4.3 法律环境 (6)3. 会计师事务所审计风险的防控措施 (7)3.1 从会计事务所的角度进行审计风险防控 (7)3.1.1 进行体制改革 (7)3.1.2 促进规模化发展 (7)3.1.3 规范审计收费制度 (7)3.1.4 采用合理的审计方法 (7)3.2 从注册会计师的角度进行风险防控 (8)3.2.1 加强风险意识 (8)3.2.2 重视审计独立性 (8)3.2.3 提高专业胜任能力 (8)3.2.4 与被审计单位保持良好的沟通 (9)3.3 从被审计单位的角度进行风险防控 (9)3.3.1 全面衡量和评价被审计单位财务业绩 (9)3.3.2 全面评估被审计单位内部控制制度 (10)3.3.3 完善审计风险评估程序 (10)3.4 从审计环境角度进行审计风险防控 (11)3.4.1 加强监管力度 (11)3.4.2 完善职业环境 (11)结论 (12)参考文献 (13)绪论近年来，全球资本市场风云变幻，1992—1993 年，连续发生深圳原野公司侵吞股东权益、北京沈太福长城公司非法集资、海南中水集团巨额金融诈骗等三起恶性诈骗案，为其出具验资和审计报告的三家会计师事务所被撤销，注册会计师行业面临第一次严峻的考验；1997—1998 年，则又爆发了东方锅炉、红光实业、琼民源三起上市公司造假案，使广大中小股东蒙受了巨额损失，为其出具审计的三家会计师事务所被撤销。