目录摘要..............................................................................................................................1Abstract........................................................................................................................2引言..............................................................................................................................31.前言.......................................................................................................................41.1本文研究的目的与意义.............................................................................41.2审计风险的定义.........................................................................................41.3本文拟解决的问题.....................................................................................42.审计风险的基本特征...........................................................................................42.1审计风险的特征.........................................................................................43.审计风险形成的原因及其要素...........................................................................63.1主观原因.....................................................................................................63.2客观原因.....................................................................................................73.3审计风险的组成要素简述.........................................................................84.普华永道的控制风险及其防范...........................................................................94.1普华永道简介...........................................................................................104.2选择科学合理的审计方法.......................................................................104.3慎重选择被审计单位...............................................................................104.4完善机构制度，提升审计人员素质.......................................................114.5治理审计风险...........................................................................................11结束语........................................................................................................................12参考文献....................................................................................................................13摘要审计质量是审计工作的生命线，但近年来随着审计诉讼案件的增加，审计风险日趋增大，审计风险已成为国家审计机关、社会审计组织和内部审机构及广大审计人员必须重视并加以研究的问题。审计风险是现代审计的重要内容，加强审计风险的研究，对于保证和提高审计质量具有重大意义。我国审计工作起步较晚，随着审计工作的发展，审计风险成为我国审计实务中一个亟待解决的实际问题。为了完善我国的审计理论，提高审计质量，本文通过对审计风险的含义，特征，种类及产生原因进行分析，进一步提出了防范审计风险的有效措施，力求使审计能够更好地为国家经济发展服务。普华永道会计师事务所一直是审计行业的标杆与引导者，本文将以普华永道事务所为例，分析其对于审计风险防范的方式方法，总结出防范审计风险的通用手段。关键词：审计风险防范组成性质AbstractAuditqualityisthelifelineoftheauditwork,butinrecentyears,withtheincreaseofauditlitigation,trialAccountingriskincreaseswitheachpassingday,auditriskhasbecomethenationalauditinstitutions,socialauditingorganizationandinternalauditinstitutionsandthegeneralauditormustattachgreatimportancet...
