注册会计师审计风险与防范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，涉及注册会计师及会计师事务所的诉讼案件也越来越多。但由于审计工作的特殊性，使得注册会计师很难做到对企业客观、公允的评价。因此，分析注册会计师审计风险的形成原因并且找出改善措施，提高注册会计师的审计水平，降低审计风险是当前需要我们去做的。本文通过分析注册会计师审计风险的内涵和现状及其形成原因，有针对性的提出了应对注册会计师审计风险的措施。对会计师事务所和注册会计师具有一定的参考价值。关键词：注册会计师审计风险；成因；对策研究ICPAauditriskandPreventionAbstractCPAauditingisaprofessionwithhighriskandhighsocialresponsibility.Withthechangesofauditenvironment,China'sindependentauditindustrygraduallyfeltthepressureofauditrisk,especiallywiththeestablishmentandtheperfectionofrelevantlegalsystem,involvingacharteredaccountantandtheaccountingfirmalsomoreandmorecases.However,duetotheparticularityoftheauditwork,makingitdifficultforCPAtomakeanobjectiveandfairevaluationoftheenterprise.Therefore,itisnecessaryforustoanalyzethecausesoftheauditriskoftheCPAandfindouttheimprovementmeasures,improvetheauditlevelofthecertifiedpublicaccountantsandreducetheauditrisk.ThepaperanalyzedtheconnotationandcurrentsituationofCPAauditriskanditsformationreasons.ItputforwardthemeasurestodealwiththeauditriskofCPA,whichwillhavesomereferencevalueforaccountingfirmsandcertifiedpublicaccountants.Keywords:certifiedpublicaccountantauditrisk;cause;countermeasureresearchII目录摘要.....................................................................IAbstract.................................................................II一、引言..................................................................11.1研究背景...........................................................11.2研究目的和意义.....................................................11.2.1研究目的.....................................................11.2.2研究意义.....................................................11.3国内外研究现状....................................................2二、注册会计师审计在历史进程中的演变轨迹..................................42.1起源于意大利合伙企业制............................................42.2形成于英国股份制企业制度..........................................42.3发展和完善于美国..................................................5三、注册会计师审计风险的原因与分析........................................63.1经营风险与审计风险的关系..........................................63.2审计风险的种类.....................................................63.3审计风险导致法律责任的原因.........................................73.3.1缺乏专业能力................................................73.3.2内审力度薄弱，欠缺有效的执行力..............................73.3.3缺乏工作责任心..............................................73.3.4审计对象和审计内容的复杂性..................................73.3.6注册会计师审计法律的需求日益增强............................8四、注册会计师审计风险的应对措施..........................................94.1完善会计师事务所相关制度..........................................94.2严守职业道德规范和专业标准的要求..................................94.3审慎处理客户关系和具体业务.......................................104.4密保处理业务工作底稿................................
