英语专业毕业论文--Audit Risk Analysis of the causes and preventive measures.doc

Audit Risk Analysis of the causes and preventive measures
 Abstract: Due to the plex environment in which the audit, audit by the increasingly difficult task facing the decision of the audit process audit risk exists. This objectively requires CPAs to carefully assess risk the possibility of the existence and to take appropriate measures to prevent and control risks as far as possible.
        Key words: Audit risk; preventive measures
          
        First, an overview of audit risk
          
        Audit risk is the auditor of the financial statements contain significant errors indicated that the risk of inappropriate audit opinion. This includes two meanings: First, certified public accountant that the fair accounting statements, but are actually wrong; second is that the errors of Certified Public Accountants accounting statements, but in fact are fair.
          
        Second, the causes of audit risk
          
        1. The auditor's own quality is not high. Auditor's own qualities of petence, professional ethics and professional caution. Auditors directly determine the level of their own quality audit reports whether there is bias, resulting in deviation of the audit conclusions or not, which may lead to audit risk. As the Audit staff's experience and capabilities are limited, easy to make wrong judgments, in practice the activities of irrespo