摘要
随着我国市场经济的发展,人们越来越关注企业公开发布的财务信息,而企业发布的财务报告要经过会计师事务审计和注册会计师出据审计意见,这种财务信息才具有法律效力,会计师事务所的审计活动在社会经济生活中发挥了非常重要的作用。注册会计师不恰当地发布审计意见可能会给会计师事务所带来审计风险,审计风险具有客观性、普遍性、潜在性、不可避免性和可控性的特征。会计师事务所内部和外部的原因都可能带来风险。研究防范风险的方法,有助于会计师事务所降低审计风险。
With the development of Chinese market economy, people are increasingly concerned about the enterprise publicly financial information. Enterprise financial report needs to accountant affairs audit and CPA （Certified Public Accountant） audit opinion, the financial information just have legal effect, Accounting firm audit activities played a very important role in the social and economic life. CPA improperly issued audit opinion may bring audit risk to Accounting firm, audit risk have more characteristics such as objectivity, generality, potentiality, unavoidability and controllability. Accounting firms are likely to pose a risk to both internal and external reasons. Research methods of risk prevention, will help accountants affairs reduces the audit risk.
出处
《重庆电子工程职业学院学报》
2012年第6期20-22,共3页
Journal of Chongqing College of Electronic Engineering
关键词
审计风险
能力
道德
防范
audit risk
ability
morality
prevention
