UC知道急需翻译成汉语
来源：百度知道 编辑：UC知道 时间：2024/07/03 12:15:29
审计风险,顾名思义,就是审计人员在审计活动中由于环境或个人的原因而面临的不能充分揭示客观问题而发表不当审计意见的风险。在社会主义市场经济体系的建立和国民经济的发展过程中,审计正发挥出越来越重要的作用,为国家的经济发展和企业财产的安全完整保驾护航。然而在这个过程中,由于方方面面的原因,审计机构和审计人员不可避免地会面临种种风险,影响到审计职能的充分发挥和审计人员队伍的健康成长。因而,认真地、实事求是地对审计风险的成因进行研究,制定防范措施,以提高审计质量,保护审计人员,是一项长期而重要的工作。
经济发展带动整个社会在飞速发展 ,我国各种法律法规不断推出 ,“以法治国”的重要性深入人心 ,《审计法》赋予审计人员运用各种法律法规行使职责的权利 ,同时 ,审计人员也越来越强烈的感受审计风险的存在。本文就我国的审计体系对审计风险的影响 ,以及审计风险的形成原因及存在状况进行探讨 ,并对如何防范审计风险提出一些粗浅的看法。
本文从审计风险涵义及其特征入手，从外部环境和审计自身两个方面分析影响审计风险的因素，最后提出有效防范和控制国家审计风险应采取的对策，促使审计机关及其从业人员树立审计风险观念，建立健全审计质量控制制度，提高审计质量，避免失败。
关键词： 审计 风险 防范 控制
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Abstract
Audit risk, as the name suggests, is that the audit staff in the audit activities in the environment or because of personal reasons not fully revealed the face of objective problems on the risk of improper audit opinion. In the socialist market economic system and the establishment of national economic development process, the audit is playing an increasingly important role for the country's economic development and enterprise property protect the integrity of the security. However, in this process, due to all sorts of reasons, the audit and audit staff will inevitably face various risks and impact to bring into full play the functions of the audit and audit staff of healthy growth. As a result, seriously and realistically the audit to study the causes of risk, develop preventive measures to enhance audit quality, protection of the audit staff, is a long-term and important work.
Promote economic development in the rapid development of the whole socie