摘要
随着我国社会主义市场经济的发展,注册会计师的审计风险也越来越大,加强对审计风险的防范已是摆在事务所和注册会计师面前的重要课题。本文分别从审计风险的三个组成部分入手,提出对审计风险的评估方法。
Along with the development of social market economy, the audit risk is getting more and more severe for chartered accountants and their offices to evade the audit risk. The paper presents the evaluation of audit risk from the aspect of its three component parts.
出处
《辽宁科技学院学报》
2006年第2期52-53,共2页
Journal of Liaoning Institute of Science and Technology
关键词
固有风险
控制风险
检查风险
Inherent risk
Controlling risk
Examining risk.
