eyclges注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)成因及控制——學(xué)論文

1、^|Youhavetobelievethereisaway.Theancientssaid:“thekingdomofheavenistryingtoenter“.Onlywhenthereluctantstepbysteptogotoitstimemustbemanagedtogetonestepdownonlyhavestruggledtoachieveit.GuoGeTech學(xué)年論文題目：淺析注冊(cè)會(huì)淺析注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)計(jì)師審計(jì)風(fēng)

2、險(xiǎn)及控制及控制學(xué)院：經(jīng)濟(jì)經(jīng)濟(jì)管理學(xué)院管理學(xué)院專業(yè)：會(huì)計(jì)學(xué)班級(jí)：0701學(xué)號(hào)：200707270117學(xué)生姓名：楊群輝導(dǎo)師姓名：劉谷金劉谷金完成日期：2010年12月31日淺析注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)成因及控制淺析注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)成因及控制摘要摘要注冊(cè)會(huì)計(jì)師審計(jì)是一個(gè)高風(fēng)險(xiǎn)、高社會(huì)責(zé)任的行業(yè)。隨著審計(jì)環(huán)境的變化，我國獨(dú)立審計(jì)行業(yè)逐步感受到了審計(jì)風(fēng)險(xiǎn)的壓力，特別是隨著相關(guān)法律制度的建立和健全，涉及注冊(cè)會(huì)計(jì)師及會(huì)計(jì)師事務(wù)所的訴訟案件也越來越多。與

3、西方國家的會(huì)計(jì)職業(yè)界相似，中國的審計(jì)職業(yè)界也將面臨“訴訟爆炸”的挑戰(zhàn)。面對(duì)這些問題，重視和防范審計(jì)風(fēng)險(xiǎn)已成為注冊(cè)會(huì)計(jì)師行業(yè)的當(dāng)務(wù)之急。關(guān)鍵詞關(guān)鍵詞注冊(cè)會(huì)計(jì)師；審計(jì)風(fēng)險(xiǎn)；成因；控制ShallowCPAauditriskcausescontrolAbstractTheauditofCPAisakindofindustrywithhighriskhighsocialresponsibility.Withthechangeofauditenvi

4、ronmenttheindependentauditindustryGraduallyfeelauditriskofpressureespeciallyalongwiththerelatedlegalsystemtheestablishmentofsoundinvolvingcertifiedpublicaccountantsaccountantsoflawsuitalsoismeme。likethewesterncountriesCh

5、ineseaccountingprofessionsimilarauditingprofessionwillface“l(fā)itigationexplosion“challenge.FacingtheseproblemsattentionagainstauditriskhasbecomeaCPAprofessionofthemoment.Keywdscertifiedpublicaccountant；auditrisk；reason；con