摘要
风险是审计职业的天然属性，防范审计风险是注册会计师面临的重大挑战。本文从风险的概念出发，阐明会计师事务所建立风险管理机制的几个要素，即风险意识及后续教育、管理机构、审计模式、甄别客户及业务约定书、质量控制政策与程序等，其目标是从整体上提高会计师事务所识别、评估、控制风险以及化险为夷的能力。
Risk is inherent in the audit profession and risk management is the biggest challenge facing CPAs. The article starts off with the concept of risk. It emphasizes the major elements of building up a mechanism of risk management, namely risk consciousness, con- tinuing professional education, management structure, audit approach, client acceptance pro- cedures, scope of engagement letter, quality assurance poicies and procedures, with a goal to improve CPA firms' overall ability to iden- tify. assess, control and avoid risk.
出处
《中国注册会计师》
2001年第1期14-17,共4页
The Chinese Certified Public Accountant
