论审计风险的防范

随着市场经济的发展，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。审计风险作为一种重要的风险类型，已引起人们越来越广泛地关注。审计风险的发生绝不是一种偶然现象，而是各种因素综合作用的结果。正确地认识和把握审计风险的形成原因，有着极其重要的理论意义和现实意义。因此，在实际工作中，我们应当加强审计风险的防范。
本文首先要阐述了审计风险的含义与特征，然后分析了审计风险在审计中存在的主要环节，接着重点剖析了审计风险产生的原因，最后提出了防范审计风险的措施，来提高审计质量，维护正常的社会经济秩序。

关键字 审计风险；环境；防范
Abstract
With the development of market economy, the society gradually broaden the scope of the audit, the audit expectation more and more high, the audit occupation responsibility is also growing. The social and economic life of the complexity and uncertainty increase the difficulty of the audit, the corresponding produced certain audit risk.Audit risk as an important risk type, has attracted more and more attention. Audit risk is not an accidental phenomenon, but a variety of factors. Correctly understand and grasp the reason for the formation of audit risk, has the extremely important theory significance and the practical significance. Therefore, in practical work, we shall strengthen the precaution of audit risk.
This article first elaborates the meaning of audit risk and characteristics, and then analyzes the audit risk in the auditing of the main link, then focuses on the analysis of the causes of audit risks, finally puts forward the measures for preventing the audit risk, to improve the audit quality, to maintain normal social and economic order.

Key words  Audit risk  Environment  Protection

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