注册会计师审计风险的防范与控制摘要注册会计师审计是审计监督体系的不可缺少的组成部分,它在市场经济中发挥着重要作用。而随着经济建设的发展，注册会计师生存的政治、经济、文化和法律环境都发生了较大的变化，社会公众对注册会计师的期望值越来越高，其担负的社会责任也在不断增长。会计师事务所及注册会计师被起诉的案件逐渐增多，注册会计师所面临的职业风险越来越大。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分析，认为审计环境的影响、审计技术的局限性、审计内容的复杂性、审计人员素质和事务所管理等是构成审计风险的主要成因。针对性地提出从行业管理，会计事务所及其注册会计师自身建设以及其他方面采取有效的控制措施，降低审计风险，以保障注册会计师行业健康有序的发展。
关键词：审计风险；注册会计师；独立性
Institute of Certified Public Accountants Audit and Control Risk
Abstract
Certified public accountant audit auditing supervision system is an indispensable component of the market economy plays an important role. With the development of economic construction, the survival of Certified Public Accountants of political, economic, cultural and legal environment have taken place in the larger changes in public expectations of CPA's getting higher and higher, and its social responsibility is also growing. Accounting firms and certified public accountant has been a gradual increase in the prosecution of cases, a certified public accountant of the occupational risks faced by more and more, in this paper to explore the meaning of audit risk, based on the current of our certified public accountant （CPA） audit risk analysis of the causes that the environmental impact of the audit, the audit of the limitations of technology, the complexity of the contents of the audit, the audit firm and the quality of personnel management, etc. constitute the main causes of audit risk. Put forward from the sector management, accounting firms and certified public accountants, as well as other aspects of self-building to take effective control measures to reduce audit risk, a certified public accountant in order to protect the healthy and orderly development of the industry.
Key words: audit risk; institute of certified public accountants; independence
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