摘要
审计风险是注册会计师执行审计业务时所面临的风险。目前，我国会计界对审计风险的确切定义是：当会计报表存在重大错报和漏报时，注册会计师审计后发表不恰当审计意见的可能性。也就是说，注册会计师如果想要使发表的意见有比较大的把握，那么他就只能接受较低的审计风险，即如果要求有９９％的把握，那么审计风险就为１％；而如果有９５％的把握就能令人满意，那么审计风险就为５％。上述定义从理论上看似乎讲得通，但在实践上却有其缺陷，实际上它并不能很好地说明注册会计师为什么要关注审计风险。本文拟重新定义审计风险，并据此探讨审计风险与提高注册会计师执业质量的关系。
Audit risk is the risk faced by CPAs when conducting audit service. At present, the definition of audit risk given by Chinas accounting circles is the possibility that a CPA expresses inappropriate audit opin-ion when material errors and omissions exist in financial statements. That is to say, if a CPA intends to issue an audit opinion with great confidence, he or she can only accept relatively low audit risk, namely. 99% confi -dence coexists with 1% audit risk while 95% confidence brings about 5U4 audit risk. This definition sounds reasonable theoretically, but has deficiency in practice, since it can't well explain why CPAs should pay attention to the audit risk. The article tries to redefine the audit risk and discuss the relationship be-tween the audit risk and the improvement of CPAs' practice quality.
出处
《中国注册会计师》
2001年第6期21-23,共3页
The Chinese Certified Public Accountant
