摘要
在审计过程中实施风险管理是现代审计的特征。从 3个方面对审计风险管理中的主要问题进行探讨 ,即①审计风险及其特征 ;②审计风险管理的现实意义 ;③审计风险管理的程序。并对审计风险的控制与防范提出了个人的见解。
The implementation of audit risk management is of major concern in modern audit. From the following three aspects, some principal problems about audit risk management are discussed: ① audit risk and its characteristics,② the practical significance of audit risk management, and ③ the procedure of audit risk management。 Some suggestions about the control and prevention of audit risk are put forth.
