| 审计风险及影响因素的分析 |
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| 引用本文： | 逄翼,于海昌.审计风险及影响因素的分析[J].科技与管理,2008,10(1):88-90,94. |
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| 作者姓名： | 逄翼 于海昌 |
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| 作者单位： | 1. 哈尔滨理工大学,经济管理学院,黑龙江,哈尔滨,150040
2. 哈尔滨理工大学,成人教育学院,黑龙江,哈尔滨,150040 |
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| 摘 要： | 针对审计工作的特点，论述了审计风险、审计职业风险及相关的错误拒绝风险与错误接受风险可能给审计活动带来的负面影响，分析了影响审计风险评估的诸多因素。
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| 关 键 词： | 审计风险 审计职业风险 因素 分析 |
| 文章编号： | 1008-7133（2008）01-0088-03 |
| 收稿时间： | 2007-11-13 |
| 修稿时间： | 2007年11月13 |
Analysis of audit risk and influencing factors |
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| PANG Yi,Yu Hai-chang.Analysis of audit risk and influencing factors[J].Science-Technology and Management,2008,10(1):88-90,94. |
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| Authors: | PANG Yi Yu Hai-chang |
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| Institution: | PANG Yi, YU Hai-chang ( 1.College of Economics and Management, Harbin University of Science and Technology, Harbin 150040 China; 2.College of Adult Education, Harbin University of Science and Technology, Harbin 150040, China) |
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| Abstract: | This article discusses the negative effect on audit activities bought by audit risk;professional risk on audit; the possibility connected with risk on refusing mistake and accepting mistake. The article also analyzes a few factors which influence the appraising of audit risk. |
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| Keywords: | audit risk professional risk on audit factor analysis |
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