目 录摘 要..............................................................................................................................IAbstract........................................................................................................................II1 绪论............................................................................................................................11.1 研究的背景与意义.................................................................................................11.1.1 研究的背景............................................................................................11.1.2 研究的意义............................................................................................21.2 国内外研究现状..............................................................................................21.2.1 国外研究现状........................................................................................21.2.2 国内研究现状........................................................................................31.2.3 研究综述................................................................................................51.3 研究内容和方法..............................................................................................51.3.1 研究内容................................................................................................51.3.2 研究方法................................................................................................52 审计风险的概述........................................................................................................62.1 风险的概念及特征..........................................................................................62.1.1 风险的概念............................................................................................62.1.2 风险的特征............................................................................................62.2 审计风险的概念及特...
