The Research On The Audit Risk And The Control Of The Audit Risk

As a kind of medium transation since Auditing of CPA comes out,it has an important effect which can't substitute in social economics life.However,since the midst of 1960's,with changing of internal and external operation background and social law surroundings,and economics life depending on audit opinion expending,accounting companies and auditors are running into proceeding case,which lead them into suffer inserious even destructive impout. Audit risk exists anytime,anyplace,even intense.But,Audit risk canlbe controlled. To research audit theory,enhance audit quality and lower the risk to an acceptable lever,accounting company still call be rigorous.The purpose of this article to research the audit risk,then we can explore the controlling approaches and method of risk.There are four parts in this article. The first portion is the definition of audit risk,which explored on its practice and theory to define it,and analyzes the basic character of audit risk. The second portion analyzes the factors of audit risk and set up the model of audit risk. The third portion interprets the forming reasons of audit risk. The fourth portion is the focal point of this article - audit risk controlling. The portion further explore the control of audit risk on microcosmic and macroscopic especially the basic process of risk controlling and control of the main risk of the audit process.