Audit Risk Causes And Prevention Research

The understanding of the audit risk character and analysis of the productive factors establish the foundation of the administer and guard of audit risk. The audit risk management is the purpose of the audit risk's researching. Auditing is arising subject that studies the occurrence regular, the guard, the control and dissolution of the audit risk, that is to say, it can comprehensively utilize the effective measure and control the audit risk caused by the uncertain factors or the bad consequence caused by the risks. The audit management has a clear goal. The least cost making audit activities the greatest safeguard is the total goal. The least cost making audit guard for the audit risk is the internal requirement of the socialism market economic progress; the internal requirement settling up the auditing popular trust and enhancing the affection of the audit activities. The motive power imply directly the main auditing body and the progress of the auditing enterprise; profiting also reasonable distribution of the social resources. The audit risk is a comprehensive phenomenon of the activities. The procedure of the audit risk management system includes risk discernment, risk estimation etc.The fundamental point of our audit risk research is completely to guard the risks. According the guard of the audit risk, I think, includes the following several sides: First, recognizing the audit risk all sidely and deeply. Second, improving the quality of auditor. Third, the audit risk management based on the perfect and strengthen institution. The Forth, enhancing the audit risk management, guarding and reducing the audit risk in the reformation and the creation of the auditing method. The fifth, enhancing the quality management about the audit item. The sixth, The auditing management and control has total systematic and mechanistic, furthermore, that is methodical tack. Now, the audit tactabout audit risks that has utilized mainly has the audit risk diversion.The audit risk compensation and the audit risk insurance.The recognition about the practice is an endless developingprocess. The audit risk of research and recognition also do. Thediscussion of this article is preliminary. Do hope that it can do a littleattribution for the developing auditing enterprise.