摘要
文章通过审计风险模式来理解审计风险的涵义,分析审计风险成因,结合当前市场发展的趋势,采取行之有效的相应措施,努力提高审计质量,从而达到降低审计风险的目的。
The connotation and causes of audit risk are understood and analysed through the modes of audit risk. Combining the present tendency of market development, We should take effective countermeasures to improve the quality of audit and reduce audit risk.
出处
《邵阳学院学报（社会科学版）》
2006年第1期23-26,共4页
Journal of Shaoyang University:Social Science Edition
关键词
注册会计师
审计风险
风险成因
防范措施
certified public acoountant
audit risk
cause of risk
countermeasure
