摘 要由于现代企业制度不断完善，越来越多的企业需要注册会计师这一行业进行审计工作，审计工作往往伴随着审计风险的发生。首先，本文对西方注册会计师的起源和发展背景做了一个简单的概括，描述了不同阶段的注册会计师的不同的特征，并且介绍了我国注册会计师的发展。其次，总结了国内外对审计风险的认识以及定义，并对审计风险的构成要素和基本特征进行了简要分析与总结。再次，从多方面探究审计风险为何会发生，并通过搜集资料整理有关的审计失败案例。最后，依据前面分析的成因提出针对性的防范措施，包括对审计环境的改善、审计人员素质的提高等。关键词：注册会计师，审计风险，成因，防范措施 AbstractBecause the modern enterprise system is constantly improving, more and more enterprises need certified public accountants as the industry to carry out audit work, audit work is often accompanied by audit risk.First of all, this paper makes a simple generalization of the origin and development background of western Certified Public Accountants, describes the different characteristics in different stages, and introduces the development of Certified Public Accountants in China. Secondly, it summarizes the understanding and definition of audit risk at home and abroad, and makes a brief analysis and summary of the elements and basic characteristics of audit risk. Third, from a variety of aspects to explore why audit risks occur, and through the collection of information to organize the relevant audit failure cases. Finally, according to the causes of the previous analysis, targeted precautions are put forward, including the improvement of the audit environment, the improvement of the quality of auditors and so on.Keywords: Certified Public Accountant, Audit Risk, Causes, Precautions目 录前 言.................................................................11 注册会计师审计的发展历程............................................31.1 西方注册会计师审计的...
