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 ICPA audit risk and PreventionAbstractCPA auditing is a profession with high risk and high social responsibility. With the changes of audit environment, China's independent audit industry gradually felt the pressure of audit risk, especially with the establishment and the perfection of relevant legal system, involving a chartered accountant and the accounting firm also more and more cases. However, due to the particularity of the audit work, making it difficult for CPA to make an objective and fair evaluation of the enterprise. Therefore, it is necessary for us to analyze the causes of the audit risk of the CPA and find out the improvement measures, improve the audit level of the certified public accountants and reduce the audit risk. The paper analyzed the connotation and current situation of CPA audit risk and its formation reasons. It put forward the measures to deal with the audit risk of CPA, which will have some reference value for accounting firms and certified public accountants.Key words: certified public accountant audit risk; cause; countermeasure researchII目 录摘 要.....................................................................IAbstract.....................................................
