摘要审计风险是审计风险的概念必须首先解决的问题。在每个国家审计准则对审计风险的规则都有不同，有角度和含义的不同。审计风险是个非常广泛的概念,会损失不利审计主体的可能性，它包含两个方面的审计职业风险和审计项目风险两方面,前者指的是审计行业的生存和发展可能产生负面的影响的行为和环境的总和。后者是审计人员错误审计意见的可能性。审计风险是风险的概念,所以它有风险的一般特征。近年来,随着进一步完善我国法律体系的建设，国家审计机关及其工作人员的法律责任有进一步的定义。根据我国国情的国家审计实践，可以看出，我国国家审计风险有三个特点：审计抽样风险大、审计报告风险大、审计处罚风险大。国家审计风险的方法是提高国家审计人员的控制质量，提高审计标准,审计责任，提高审计质量,增强审计项目质量检查等。因此，完善审计理论、审计风险的研究相当重要;促进审计实践的健康发展。控制审计风险，促进审计的发展和建立审计机关的权威也有重要的现实意义。关键词：审计风险；审计风险控制；审计风险管理AbstractTheconceptofauditriskauditriskstudymustfirstsolvetheproblem.AlthoughcountrieshaveAuditingStandardsauditriskprovisions,buttheangle,adifferentmeaning.Auditriskisaverybroadmeaningoftheconceptisthepossibilityoflossoradverseauditbody,whichincludestheauditofoccupationalrisksandauditrisk.Theformerreferstothesurvivalanddevelopmentoftheauditprofessioncouldadverselyaffectthebehaviorandthesumoftheenvironment,whichraisedthepossibilityoferroneousauditopinionauditors.Auditriskisoftheconceptsofrisk,soithasthegeneralcharacteristicsofrisk.Inrecentyears,withthefurtherimprovementofthelegalsystem,thelegalresponsibilityoftheStateAuditInstitutionsandtheirstaffisalsofurtherclarified.Accordingtothestatusofnationalauditpractice,wecanseetherisksfacingourstateauditinghasthreecharacteristicsnamely:largesamplingauditrisk,theauditreportrisk,auditrisklargepenalties.Waystocontrolthenationalauditriskismainlytoimprovethequalityofnationalauditpersonnel,improvetheauditspecification,aclearauditresponsibilities,improveauditquality,strengthenauditqualityinspection.Therefore,thestudyonimprovingauditriskaudittheory,promotethehealthydevelopmentoftheauditpracticehasimportantsignificance;controlauditriskaudittopromotethecauseofdevelopmentandtoestablishanauthoritativeauditinstitutionsalsohaveimportantpracticalsignificance.Keywords:auditrisk;auditriskcontrol;AuditRiskManagement目录1引言..............................................................61.1研究的背景与意义............................................61.1.1研究的背景.............................................61.1.2研究的意义.............................................61.3研究内容及结构框架...........................................71.3.1研究内容...............................................71.3.2框架结构...............................................71.2研究思路和方法...............................................81.2.1研究思路...............................................81.2.2研究方法...............................................92审计风险的概述...................................................102.1风险的概念及特征............................................102.1.1风险的概念............................................102.1.2风险的特征............................................102.2审计风险的概念及特征........................................112.2.1审计风险的概念........................................112.2.2审计风险的特征........................................123审计风险控制...........................
