| 注册会计师审计风险成因及规避刍议 |
| |
| 引用本文： | 陆竞红,杨珍.注册会计师审计风险成因及规避刍议[J].赣南师范学院学报,2002(3):118-121. |
| |
| 作者姓名： | 陆竞红 杨珍 |
| |
| 作者单位： | 1. 浙江师范大学,商学院,浙江,金华,321001
2. 赣南师范学院,计财处,江西,赣州,341000 |
| |
| 摘 要： | 随着市场经营风险的加剧 ,审计风险日益突出 ,如何加强审计风险管理 ,有效控制和规避审计风险 ,提高审计质量 ,已成为审计职业界关注的焦点 .本文阐述了审计风险的涵义、成因 ,并提出了防范和规避审计风险的对策措施
|
| 关 键 词： | 审计风险 成因 规避 |
| 文章编号： | 1004-8332(2002)03-0118-04 |
| 修稿时间： | 2001年11月27 |
A Study on the Causes of Formation and the Evasion of CPA Auditing Risks |
| |
| RU Jing hong ,YANG Zheng.A Study on the Causes of Formation and the Evasion of CPA Auditing Risks[J].Journal of Gannan Teachers' College(Social Science(2)),2002(3):118-121. |
| |
| Authors: | RU Jing hong YANG Zheng |
| |
| Institution: | RU Jing hong 1,YANG Zheng 2 |
| |
| Abstract: | s:The risk of auditing goes with the risk of market operation. Having realized this, people in auditing area make their efforts on auditing risk management, auditing risk control and evasion and auditing quality improvement.This paper elaborates on the contents,causes of formation and countermeasures to avoid and take precaution against various auditing risks. |
| |
| Keywords: | auditing risks causes of formation evasion |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
