文献出处：C E Hogan. The Discussion of Audit Risk Control [J]. Contemporary Accounting Research, 2015, 25(1): 219. 原文 The Discussion of Audit Risk Control C E Hogan Abstract For any one market, seeking resources optimal configuration is its internal requirements, this requirement with complete information between market subjects, in reality, however, investors and by investors, creditors and debtors, regulators and inevitable existence of information asymmetry between the regulated, audit the generation of the industry is to eliminate the information asymmetry. Certified public accountants to verify statements of the financial information of foreign enterprises and other information, the truth of market main body with information as close as possible to complete information is the process of the audit. Since the audit conclusion is certified public accountants in sampling surveys on the basis of the subjective conclusion, usually can't be absolutely perfect information, the audit risk and the audit risk is the audit itself inherent cannot evade a question. Keywords: audit risk, audit risk management and risk control 1 Introduction Auditing profession development, has become an indispensable organic part of market economy, in the establishment and maintenance of the capital market development, holds an important place of audit, audit of the financial market is hard to imagine. In recent years, however, in view of the accounting firms and certified public accountants case erupted repeatedly, most lawsuits and high litigation of the damages to the whole industry development.2002 of the American journal of accounting statistics results show that the United States over the past 15 years for the auditor to accuse l...
