浅谈注册会计师审计风险成因及防范措施
注册会计师审计是一个具有很高风险的行业，同时风险导向审计强调注册会计师对风险的识别、评估和应对，因此审计风险是注册会计师必须面对的一个重要课题。本文主要从审计风险的成因出发阐述会计师事务所和注册会计师应当采取的防范措施将审计风险控制在合理水平。
关键词：会计师事务所；审计风险；风险成因；防范措施
The Discussion On The Cause Of Audit Risk And Preventions Of It
Abstract：As CPA audit is a high risk industry, while Risk-based audit emphasized the CPAs to identify, assess and respond to risk, audit risk must be an important issue. This paper was started form the cause of audit risk, to analyses the measures accounting firm and CPAs could take to control the audit risk at a reasonable level.
Key words：accounting firm；audit risk；the cause of audit risk；measures to prevent audit risk
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