论审计风险与审计重要性

在世界经济飞速发展，经济体制不断完善的背景下，企业规模不断扩大，会计记录的内容和数量日趋增多，审计工作进入了抽样审计阶段。在抽样审计时往往就伴随着审计风险，审计人员必须将这些风险降低或控制至可接受的范围内，于是就产生了重要性这个概念。本文研究的目的就在于通过研究重要性和审计风险二者之间的关系，进一步了解如何通过权衡二者关系，在规避风险的同时提高审计工作的质量和效率。

关键词：审计重要性；审计风险；关系

AuditMaterialityAndAudit Risk

Abstract：In the condition of rapid development of the world economy and the improvement of the economic system, the scale of enterprises has been expanding and the contents and quantity of accounting records have been increasing. The audit work has entered the stage of sampling audit. In the case of sampling audit, audit risk is often accompanied by audit risk, and auditors must reduce or control these risks to an acceptable level. Thus the concept of audit materiality comes into being. The purpose of this paper is to study the relationship between audit materiality and audit risk, and to understand how to improve the quality and efficiency of audit work by weighing the relationship and avoiding risk.
Keywords: Audit materiality; Audit risk; Relationship

 
目录

一、前言 ………………………………………………………………………………1
二、审计风险的理论综述 ……………………………………………………………2
（一）审计风险组成要素 ………………………………………………………2
（二）审计风险的特征 …………………………………………………………2
三、审计风险对策分析 ………………………………………………………………4
（一） 审计风险的成因与防范措施……………………………………………4
1.经济环境 ………………………………………………………………………4 
2.法律环境 ………………………………………………………………………4
3.政治环境 ………………………………………………………………………4
4.行业环境 ………………………………………………………………………5
5.人文环境 ………………………………………………………………………5
（二）、审计重要性的确定及运用………………………………………………8
1.被审计单位的具体情况 ………………………………………………………8
2.法律法规 ………………………………………………………………………8
3.被审计单位内控制度 …………………………………………………………8
（三）、审计风险对策案例分析…………………………………………………9
四、风险管理和审计重要性的关系…………………………………………………12
五、总结与建议………………………………………………………………………14
致谢
参考文献

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】