摘 要世纪之初，安然轰然倒塌，连带着安达信的一齐毁灭,震惊了世界，也引起了人们对注册会计师审计风险的关注。然而近年来我国国内也发生了的一系列审计失败案例，诸如深圳鹏城会计师事务所与绿大地、成都蜀都会计师事务所与成都红光、中磊会计师事务所与万福生科等案例。由于这些丑闻的曝光，会计师事务所也随之受到了行政处罚，并陷入诉讼案件中不可自拔。这给全世界的会计师事务所都敲响了警钟，因此如何有效地防范和控制审计风险已成为会计师事务所不容忽视的问题。本文首先阐述审计风险涵义和特征以及存在的主要环节;然后，分析我国审计风险的表现及成因；在此基础上，从审计项目实施、审计对象、会计师事务所和审计行业四个层面提出对审计风险进行防范与控制的方法和措施;最后,从审计实务的角度对审计风险进行了案例分析。关键词：审计 风险 防范控制 ABSTRACTAt the beginning of the century, the collapse of Enron ， together with Andersen's destruction ， had shocked the world as well as catching the attention of certified public accountants audit risk 。 However ， in recent years, a series of audit failure cases also happened in China ， for example ， the case of ShenZhen PengCheng Certified Public Accountants Co.Ltd and YunNan Green—land Biological Technology Co.Ltd, ChengDu ShuDu Certified Public Accountants Co。Ltd and Chengdu Hongguang Industrial Co.Ltd and ZhongLei Certified Public Accountants and WanFu Biological Technology Co 。 Ltd 。 Because of these scandals ， certified public accountants also received administrative punishments and caught in lawsuits。 All these have sounded the alarm for accounting firms around the world that how to effectively prevent and control the audit risk is a problem that can not be ignored。This article first describes the meaning and characteristics and the presence of the key elements of audit risk. Next， we analyze the performance and causes of audit risk in China. Then we give the measures of prevent...
