| 审计风险与控制的探讨 |
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| 引用本文： | 樊丽萍.审计风险与控制的探讨[J].金华职业技术学院学报,2004,4(1):74-76,81. |
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| 作者姓名： | 樊丽萍 |
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| 作者单位： | 金华市人民医院,浙江,金华,321000 |
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| 摘 要： | 审计风险存在于审计业务的各个环节，具有潜在性、过程性、控制性、随机性和损失性特征。本文在分析审计风险形成原因的基础上，针对审计风险提出了防范方法，认为应从树立风险意识、加强管理、依法审计等方面加以控制。
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| 关 键 词： | 审计风险 风险控制 风险意识 会计责任 审计责任 |
| 文章编号： | 1671-3699(2004)01-0074-03 |
On Auditorial Risks and Control |
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| FAN Li-ping.On Auditorial Risks and Control[J].Journal of Jinhua College of Profession and Technology,2004,4(1):74-76,81. |
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| Authors: | FAN Li-ping |
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| Abstract: | Risks exist in every step of auditorial practices and have its own specificities in the forms of potentiality,process,control,random and losses.Therefore,in order to avoid such risks,on the basis of analyzing the causes of auditorial risks,hereby the paper proposes some measures of raising awareness of auditorial risks,strengthening managements and doing auditorial practices by law and so on. |
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| Keywords: | auditorial Risks causes control measures |
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