淺析審計風險
摘 要：現今國際上還沒有對審計風險形成1個統1的概念，我們認爲審計風險由兩方面構成：1方面是財務報表本身存在重大錯報和漏報的風險，另1方面是審計人員審計後表示該報表並不存在重大錯報和漏報的風險。也就是說，審計風險是客觀的存在和主觀的努力的結合：客觀存在可以透過努力去調節，但主觀努力又受成本效益原則的約束。獨立審計發展主要經歷了賬項基礎審計、制度基礎審計以及風險導向審計。制度基礎審計是以內部控制測試爲基礎的抽樣審計，在制度基礎審計下形成了審計風險模型：審計風險＝固有風險×控制風險×檢查風險，又稱傳統審計風險模型。現代風險導向審計是在風險導向審計的基礎上發展起來的。現代風險導向審計是以被審計單位的戰略經營風險分析爲導向進行的審計。在現代風險導向審計下對審計風險模型重新描述爲：審計風險＝重大錯報風險×檢查風險。審計風險的成因主要有：審計活動所處的環境、審計機構自身的不當、審計對象的複雜多變、審計方法的不科學、審計取證的'不可靠、和被審計單位的不默契等。因爲我們都知道審計風險是不可避免的，那我們能做的是隻有在最大範圍內降低審計風險，所以審計風險的防範與控制是必不可少的。審計風險的防範與控制拖施有：建立風險責任制度、提高註冊會計師的綜合素質、審慎選擇被審計單位、認真制定審計方案等。
關鍵詞：審計風險；成因；防範
Brief analysis audit risk
Abstract: Nowadays on international to has not audited the risk to form a unified concept, we thought the audit risk constitutes by two aspects: On the one hand is financial report form itself has the risk which the significant wrong newspaper and fails to report, after on the other hand is audits the personnel to audit expressed this report form certainly does not have the risk which the significant wrong newspaper and fails to report. In other words, the audit risk is the objective existence and the subjective diligently union: The objective existence may through diligently adjust, but is subjective diligently receives the cost benefit principle the restraint. The independent audit development has mainly experienced the account foundation audit, the system foundation audit as well as the risk guidance audit. The system foundation audit is take the internal control test as the foundation sampling audit, has formed the audit risk model under the system foundation audit: Audit risk = inherent risk × control risk×inspection risk, also calls the traditional audit risk modern risk guidance audit is develops in the risk guidance audit foundation. The modern risk guidance audit is by is audited the unit the strategic management risk analysis the audit which carries on for the guidance. To audits the risk model again description under the modern risk guidance audit is: Audit risk = significant wrong newspaper risk × inspection risk. The audit risk origin mainly has: The audit activity locates environment, audit organization own notwhen, the audit object complex changeable, the audit method the science, the audit evidence collection is unreliable, and is auditedthe unit not the tacit understanding and so on. Because we all knew the audit risk is inevitable, then we can do are only have in most wide range reduce the audit risk, therefore the audit risk guard and the control are essential. The audit risk guard and the control tow sexecutes has: The establishment risk responsibility system, the enhancement chartered accountants comprehensive quality, the careful choice is audited the unit, earnestly formulates the audit plan and soon.
Key word: Audit risk; Origin; Guard