注册会计师审计风险和防措施的讨论 容 摘 要注册会计师审计是一个高风险、高社会责任的行业。随着审计环境的变化,我国独立审计行业逐步感受到了审计风险的压力,特别是随着相关法律制度的建立和健全,涉与注册会计师与会计师事务所的诉讼案件也越来越多。其中审计风险由固有风险、控制风险和检查风险组成,由于注册会计师本身审计方法的局限性与各方面因素的影响和制约,注册会计师很难对企业做出客观、公允的评价,从而导致审计风险的产生。本文主要叙述了注册会计师审计风险的涵和现状极其形成原因,并且针对注册会计师审计风险形成原因,相应的提出了应对注册会计师审计风险的措施。关键词:注册会计师审计风险 成因 对策讨论Research on CPA Audit RiskS and CountermeasureS AbstractCPA audit is a high risk high social responsibility of industry. Along with the hange so fan dit environment,China's independent audit industry gradually feel the pressure of audit risk,especially as related to establish and perfect the legal system,relate to the CPA and the accounting firm of cases is also increasing.The audit risk by the inherent risk,control risk and detect ion risk,because of CPA audit metho dits imitations and the impact of various factor sand constraints,the CPA is difficult for enterprises to make objective,fair assessment,which leads to the production of audit risk. This paper mainly describes the CPA audit risk characteristic sand man if estations,and reasons,the risks of CPA auditing countermeasures. Key words:CPA Audit Risk Cause Countermeasure 目 录序言 1一、注册会计师审计方面存在的问题 1(一)法律体系不完备 1(二)高额费用聘请注册会计师 2(三)缺乏业务上的独立性 2(四)缺乏经济上的独立性 2(五)人员业务素养较低 2二、注册会计师审计风险的主要成因 3(一)审计环境对审计风险的影响 3(二)社会公众对审计报告过分依赖 3(三)注册会计师事务所之间不良竞争 3(四)审计围的扩展和审计技术的局限性 4(五)注册会计师与委托人之间经济上的依存关系 4(六)注册会计师执业人员素养...