摘要:注册会计师的审计风险贯穿于整个审计过程。本文首先介绍了注册会计师审计风险的理论基础，具体包括其含义、类型和特征；其次阐述了注册会计师审计风险的构成要素和模型建立；然后运用“特尔菲法”，以对被审计单位固有风险的评估为例进行审计风险的评估。本文还进一步通过探究我国注册会计师审计风险在控制方面存在的问题，得出审计费用较低、审计独立性不高、专业能力有待提升、风险管理制度不健全以及会计师事务所体制欠完善等结论；并且分析出以上问题的原因存在于客观方面如我国审计市场发展尚未成熟和主观方面如注册会计师经验和能力有限等。最后本文根据我国审计行业的实际情况，针对注册会计师审计风险控制存在的问题，提出一系列控制对策；并建议采取一些创新的对策如引入“共同审计”制度、采取“定期轮换”政策以及分离注册会计师的审计与非审计服务等。
关键词：注册会计师；审计风险；控制
Abstract:Throughout the hole audit process, there is the audit risk for the Certified Public Accountant. Firstly, this paper introduces the theoretical basis of the audit risk for the CPA which includes its definition, types and features. Then we discuss the components and the the model building of the audit risk for the CPA. Furthermore, we utilize the Delphi Method and take the inherent risk assessment of the entity as an example to carry out the audit risk assessment. The paper also gets many conclusions like the low audit fee, low independence of the audit, the need to improve the professional ability and to perfect the risk management system and the system to the accounting firm through the further exploration on the problems existing in the Chinese CPA audit risk control. What’s more, we find the reasons of the problems above. It covers two aspects: the objective reasons and the subjective reasons, and so on. The first one refers to the immature of our country’s audit market development. And the latter one refers to the limited experience and ability of the CPA. What’s more, the paper puts forward a series of control countermeasure and some creative counterplans such as introducing the common auditing system, taking the regular rotation policy and separating the audit and non-audit services of the CPA. Lastly, according to the practice of our country’s audit industry and the problems existing in the audit risk control of the CPA.
Key Words：Certified Public Accountant；audit risk；control
