Audit Risk

Auditing risk has turned out to be one of the most important problemsin our auditing circle now, and research on auditing risk is very valuable. Onthe basis of other people's research, the author has made further studies onauditing risk. The thesis falls into three parts.In first part, the author systematically expounds the concept of auditingrisk at first. How should we comprehend the meaning of auditing risk?Many literatures have given their answers. Because the point of view isdifferent, these concludes are also not completely unanimous. The articleprobes into this problem and gives its viewpoint. After that, the articlediscusses the basic characteristic of auditing risk and the essence of auditing,expounds the relationship between the essence of auditing and auditing riskand other relevant problems, clarifies the core position of auditing risk inthe auditing system info.In second part, the paper discusses the element, model, and evaluatingof auditing risk in detail. The thesis specifies the meaning and characteristicof factors of auditing risk, and analyses the relationship among them andauditing evidences. The emphasis content of this part is evaluation ofauditing risk. According to the foreign correlate theory, the author discussesthe ingredients and methods while evaluating auditing risk, inherent risk,controlling risk and detecting risk.In third part, the author takes the particularity of our social auditing intoaccount and analyses the present situation and contributing factors of oursocial auditing risk, and puts out the measure of keeping away and eludingsocial auditing risk. When confronted with auditing risk, people adoptedmany contermeasures. The article expounds such important problems asimproving the practicing environment of CPA, and measures which CPAfirms and CPA should take, including scientific and rational auditingmethods etc.