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

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 serious even destructive striking. Audit risk exists anytime,anyplace,even intense. But, Audit risk can be control. On the basis of other people's research, the author has made further studies on auditing risk. The thesis falls into five parts.In first part, the author systematically expounds the concept of auditing risk at first and clarifies the core position of auditing risk in the auditing system. After that, the article discusses the basic characteristic of auditing risk .In second part, the paper discusses the element model. The thesis specifies the meaning and characteristic of factors of auditing risk, and analyses the relationship among them and auditing evidences.In the third part, the reason of audit risk are analyzed from subjective and impersonal aspect, in the four part the author takes the particularity of our social auditing into account and analyses the present situation and contributing factors of our social auditing risk.Finally,the thesis puts out some measures of keeping away and eluding social auditing risk.