本科论文摘 要自改革开放以后，社会主义市场经济在我国得到了快速的发展，经济活动的增加使得社会公众对注册会计师审计的需求也在不断增加，这一趋势带动了审计行业的发展，也使得作为企业财务信息鉴证者的注册会计师在经济活动中扮演者日益重要的角色。然而，由于审计的固有限制以及我国审计环境中存在的各种问题，使得审计失败的案例在近些年来屡屡发生，这使公众对审计工作的认同感产生了极大的负面影响，也降低了注册会计师审计的行业名誉，更对资本市场带来很大的冲击。因此，会计师事务所必须首先保证审计业务的质量，在此前提下才能在承接审计业务。而降低审计风险是注册会计师保证审计业务质量的关键，要想降低风险就必须对风险采取控制措施，因此在当前经济业务日益复杂的社会背景下探讨注册会计师如何提高对审计风险的控制能力，对保证审计业务的质量、实现会计师行业的良性发展具有重要的意义。本文从审计工作的开展过程出发，论述了审计风险概念特点、形成的原因以及相应的对策。关键词：注册会计师审计，审计风险，风险研究，对策本科论文AbstractSince the reform and opening up, the socialist market economy has developed rapidly in China.The increase of economic activities makes the public demand for CPA audit is also increasing. This trend drives the development of audit profession, also makes the certified public accountant play an increasingly important role in economic activities which as an enterprise's financial information authenticator.However, owing to the inherent limitations of auditing and various problems in our auditing environment,the cases of audit failure frequently occur in recent years.This makes the public have a great negative impact on the sense of identity of audit work, and also reduces the reputation of CPA audit profession, and also brings a great impact on the capital market.Therefore, the accounting firm must first ensure the quality of the audit business, in this premise in order to undertake audit business.Reducing audit risk is the key for certified public...
