摘 要
审计风险的概念是研究审计风险必须首先解决的问题。尽管各国审计准则都对审计风险进行了规定,但角度、含义不同。审计风险是一个含义十分广泛的概念,是审计主体遭受损失或不利的可能性,它包括审计职业风险和审计项目风险两方面,前者是指对审计职业界生存和发展可能带来不利影响的行为和环境的总和,后者是审计人员提出错误审计意见的可能性。审计风险是风险的属概念,因此它具备了风险的一般特征。
近年来,随着我国法制建设的进一步完善,国家审计机关及其人员的法律责任也进一步明确。根据我国国家审计执业现状,可以看出我国国家审计面临的风险有三个特点即:审计抽样风险大、审计报告风险大、审计处罚风险大。控制国家审计风险的途径主要是提高国家审计人员素质,完善审计规范,明确审计责任,提高审计质量,加强审计项目质量检查等。因此，审计风险的研究对完善审计理论、推动审计实践的健康发展都有重要意义;控制审计风险对促进审计事业的发展和树立审计机关的权威性也有重要的现实意义。
关键词：审计风险；审计风险控制；审计风险管理
Abstract
The concept of audit risk audit risk study must first solve the problem. Although countries have Auditing Standards audit risk provisions, but the angle, a different meaning. Audit risk is a very broad meaning of the concept is the possibility of loss or adverse audit body, which includes the audit of occupational risks and audit risk. The former refers to the survival and development of the audit profession could adversely affect the behavior and the sum of the environment, which raised the possibility of erroneous audit opinion auditors. Audit risk is of the concepts of risk, so it has the general characteristics of risk.
In recent years, with the further improvement of the legal system, the legal responsibility of the State Audit Institutions and their staff is also further clarified. According to the status of national audit practice, we can see the risks facing our state auditing has three characteristics namely: large sampling audit risk, the audit report risk, audit risk large penalties. Ways to control the national audit risk is mainly to improve the quality of national audit personnel, improve the audit specification, a clear audit responsibilities, improve audit quality, strengthen audit quality inspection. Therefore, the study on improving audit risk audit theory, promote the healthy development of the audit practice has important significance; control audit risk audit to promote the cause of development and to establish an authoritative audit institutions also have important practical significance.
Key words: audit risk; audit risk control; Audit Risk Management
目 录
1.1 研究的背景与意义…………………………………….. 6
3.2审计风险控制的重要方面………………………………. 15
3.2.2选派审计人员的风险控制………………………….. 16
4审计风险控制的措施……………………………………….. 18
4.1审计风险控制的基本策略………………………………. 18
4.1.1审计机关在审计工作中应遵循的基本原则……………… 18
4.1.2坚持用科学的发展观指导审计工作实践……………….. 18
4.2审计风险控制的技术措施………………………………. 19
4.2.1建立健全审计承诺制度……………………………. 19
4.2.2认真撰写审计日记……………………………….. 19
4.2.3建立审计回访制度……………………………….. 20
4.3审计风险控制的配套措施………………………………. 20
4.3.2完善和健全审计法律法规体系………………………. 21
4.3.4加强对审计权力的制约与监督………………………. 22
