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摘要: 随着市场经济的发展和日益剧增的市场经营风险，审计风险逐渐突出。人们对审计的期望越来越高，而审计职业的责任也逐步增加，审计的难度因为社会经济生活的复杂性和不确定性而增加，从而导致了审计风险的产生。近年来，审计风险与防范的研究已成为审计理论界的热门话题，对审计风险进行科学有效的管理,是社会主义市场经济发展的内在要求；是树立审计威信,优化审计环境,增强审计活动绩效的内在需要；是直接推动审计主体自身建设,促进审计事业发展的动力，有利于社会资源的合理配置、有利于社会的稳定。30809
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本文主要阐述审计风险的含义、特征，以及从内、外部环境因素和审计手段因素来分析审计风险的成因，从根源上探求防范和规避审计风险的方法和途径。促使审计机关及其从业人员树立审计风险观念，建立健全审计质量控制制度，提高审计质量，避免审计失败。
毕业论文关键词： 审计风险；风险控制；成因；防范措施
The Causes of Audit Risk and risk Aversion
Abstract：With the development of market economy and the increasingly market operating risk, audit risk has become prominent. People’s expectation on audit is rising while the responsibility of audit has become larger , the complexity and uncertainty of social economy increase the difficulty of audit, which creates the audit risk. In recent years, the research of audit risk and prevention has become a hot topic in the audit theory, the scientific and effective management of audit risk is the inner requirement of the development of socialist market economy; the internal need to establish the audit prestige, optimize the audit environment and enhance the performance of audit activities; the direct promotion of the construction of audit subject and the development of audit career, which can be beneficial to rational allocation of social resources, and be conducive to social stability.
This paper mainly expounds the meaning, characteristics of the audit risk, and analyze the causes of audit risk though the internal and external environmental factors and audit ways and methods to explore the way of prevention and control auditing risk. Precipitate the audit organs and their employees to establish the concept of audit risk, set up and improve the quality control system of audit and avoid the failure of audit.
Key words: audit risk; risk control; causes; prevention measures
目 录
绪论1
一、审计风险的基本理论2
（一）审计风险的涵义2
1、未能察觉出重大错误的风险:最狭义的审计风险 2
2、发表了一个不适当的意见的风险:狭义的审计风险 2
3、审计职业风险:广义的审计风险 2
（二）审计风险的基本特征2
1、审计风险的客观性3
2、审计风险的普遍性3
3、审计风险的潜在性3
4、审计风险的偶然性3
5、审计风险的可控性4
（三）研究审计风险的意义4
二、审计风险的成因分析5
（一）外部环境因素 5
1、社会因素对审计风险的影响5
2、经济因素对审计风险的影响5
3、法律对审计风险的影响 5
（二）内部环境因素 6
1、审计组织对审计风险的影响6
2、审计人员对审计风险的影响6
3、审计对象对审计风险的影响6
（三）审计手段因素 6
1、审计方法对审计风险的影响7
2、“数字化审计”增加了审计风险 7
三、审计风险的规避与防范措施 8
（一）完善相关的审计法律法规和制度体系8
（二）执业环境的改善8
（三）提高审计人员素质9
（四）建立完善、健全的被审计单位内部控制10
（五）搞好审计风险预测 10
（优尔）运用科学的审计技术和方法10