【论文】论审计风险及其控制.doc

湖南财经高等专科学校 毕业论文（设计） 论文（设计）题目： 学生姓名 专业班级 指导老师 全立新 系 主 任 200 年 月 日 论审计风险及其控制 ——新时期审计风险及其对策的研究 摘 要 20世纪80年代以来，由于审计诉讼案件的不断增加，审计风险日益成为世界各国学者和审计职业界研究和探讨的一个热门话题。特别是知识经济时代的到来，电算化会计的普及和WTO的加入，使如何加强对审计风险的管理尤其是对新时期审计风险的研究成为当前审计理论和审计工作迫切需要解决的一个重要课题。本文从分析审计风险的基本涵义及其特征入手，针对固有风险、控制风险及检查风险特点提出了风险评估与控制，从多个方面深入剖析了审计风险形成的原因，深入阐述了新时期对审计风险的影响并提出一系列有效防范和控制新时期审计风险应采取的措施和对策，以强化风险意识，提高审计质量，避免审计失败，促进经济发展。 关 键 词：审计风险，成因，控制，对策 　  Talk about auditing the risk and control ——New period audit risk and his research Author : Tutor : Quan_lixin Abstract Since 1980s, because of auditing the constant increase of the case, auditing the risk becomes the scholar all around the world and audits a hot issue that the professional circle study and probe into day by day. Especially the arrival of the era of knowledge-driven economy, popularization of the Electronic Data Processing accountant and joining of WTO, make how strengthen to audit management of risk , especially audit to new period research of risk become at present auditing theory and audit work is it solve to need urgently Piece important for subject. This text is from analysising that the basic meaning and characteristic of auditing the risk are started with, check to inherent risk, risk of controlling risk characteristic get risk out of assess and control, have analyzed the reason why the risk forms of auditing from a lot of respects deeply, deep to explain new period to audit influence of risk and put forward a series of take precautions against and control new period not to audit measure and countermeasure that risk should take effectively, in order to strengthen sense of risk , improve the quality of auditing , avoid auditing and failing, bring about