摘要
注册会计师 (CPA)在进行每一个审计项目时 ,都要进行专业判断 ,都要承担一定的责任和风险。因此 ,整个审计活动都可以看作是一个审计风险的管理过程。对审计风险实施有效管理的前提是风险的计量 ,它决定着审计工作的成败。通过构造审计风险计量模型 ,为审计风险要素的计量提供方法和依据 ,缩小主观判断与实际水平之间的差异 ,更有效的保证审计质量和提高审计效率。
CPA must make professional judgment and take a certain of responsibility and risk when he carries on every audit project, therefore, the whole audit activity can be regarded as a course of the audit risk management. The premise of implementing effective risk management is to calculate the audit risk, which decides success or failure of the audit work. The constructed models of calculating audit risk can provide method and basis for CPA to estimate the risk factors so that CPA may reduce the difference between the subjective judgment and the actual level and finally CPA may ensure the audit quality and improve the audit efficiency.
