摘要
审计风险是一个非常重要的概念。在审计理论中,审计风险与审计重要性和审计证据等概念密切相关;在审计实务中,审计风险是审计人员在制定审计计划、执行审计程序、出具审计报告等阶段必须时时加以考虑的一个重要因素。
Audit risk is a very important concept. According to audit theories, audit risk is related to audit importance and its evidence closely. Audit risk is considered the important element of making audit plan, carrying out its procedure, taking out its report and so on in the process of audit.
出处
《长春金融高等专科学校学报》
2006年第1期38-41,共4页
Journal of Changchun Finance College
关键词
审计风险
概念
成因
防范措施
audit risk
concept
cause of formation
defense measures
