摘要: 随着这些年来注册会计师事业的迅速发展、改革开放的深入和法制建设的加强，我国的经济环境和法律环境都发生了很大的变化，各种法律法规正在逐步完善，公众的法律意识也在逐步的提高。同时，社会审计的范围逐渐拓宽，人们对审计的期望越来越高，审计职业的责任也越来越大。社会经济生活的复杂性和不确定性增加了审计的难度，相应产生了一定的审计风险。审计风险在审计实践中的大量增加引起了社会各界广泛、深切的关注。对审计风险研究的根本出发点应该是对其涵义与特征的认识，这是系统地认识审计风险，防范和控制审计风险的重要前提。为此，人们只有正确认识审计风险涵义与特征后，才能正确认识审计风险，增强审计风险意识，积极有效地预防和控制审计风险，使审计在维护市场经济秩序方面起到应有的作用。随着会计师事务所体制改革的深入,注册会计师(CPA)将成为审计风险的承受对象。审计风险的控制是任何一家会计师事务所管理的核心问题,也是审计理论界研究和讨论的热点问题之一。本文在探讨审计风险涵义的基础上,对目前我国注册会计师(CPA)审计风险产生的原因进行了分析,认为审计环境的影响、审计技术的局限性、审计内容和客体的复杂性、审计人员素质和事务所的管理等是构成审计风险的主要成因。有针对性地提出从注册会计师及其事务所自身建设、作业过程以及其他方面采取有效的控制措施,以保障注册会计师行业健康有序的发展。
关键词：注册会计师；风险；危害；防范与控制
Abstract:Along with these years chartered accountant the enterprise rapid development, the reform and open policy were thorough and legislative work strengthening, our country economic environment and the legal environment has all had the very big change, each kind of legal laws and regulations gradually were consummating, public's legal consciousness also in gradually enhancement. At the same time, the social audit scope gradually opens up, people to audit expectation more and more high, the audit occupation responsibility more and more is also big. The social economy life complexity and the determinism did not increase the audit difficulty, correspondingly has had the certain audit risk. The audit risk has caused the society from all walks of life in the audit practice massive increase widespread, the sincere attention. To audits the risk research the basic starting point to be supposed to be to its implication and the characteristic understanding, this is systematically knows the audit risk, the guard and the control audit risk important premise. Therefore, after the people only have the correct understanding audit risk implication and the characteristic, can correctly understand the audit risk, enhancement audit risk consciousness, positively effectively the prevention and the control audit risk, causes the audit to maintain the role which the market economy order aspect plays should have. Along with accounting firm organizational reform thorough, chartered accountant (CPA) will become the audit risk the withstanding object. Of the audit risk control is any accounting firm management core question, also is audits one of the theory research and discussion hot topics. This article in the discussion audit risk implication foundation, (CPA) audited the reason to present our country chartered accountant which the risk produced to carry on the analysis, thought the audit environment the influence, the audit technology limitation, the audit content and the object complexity, audited the personnel quality and the office management and so on is constitutes the audit risk the main origin.
Key Words：Registered accountants；Risk ；Hazard ；Prevention and control
