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摘要：世纪之初，安然事件的爆发，连带安达信一齐毁灭，震惊了世界。许多年过去了，社会和市场环境都已发生了巨大变化，虽然当年被判有罪的“安信达”被平反，但随之而来的是意大利帕马拉特案件的发生，为了应对这不断升级的财务丑闻案件，也为了更有效地防范审计风险，国际审计准则对审计风险模型有了新的修订。在我国，注册会计师的审计起步较晚，但也不断有财务丑闻被爆出，为了避免此类事件的发生，我国也适时地结合国情，分析造成审计风险的原因，并借鉴国外法律法规颁布了一些新的法律法规对注册会计师的审计进行规范。随着市场经济的不断发展和国家的政策不断改革，社会对审计的期望度越来越高，这让注册会计师们意识到：了解和重视不断变化的审计风险，采取相应的有效措施防范审计风险已是刻不容缓的事。34635
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本文先从审计风险的研究背景、研究意义和国内外研究状况着手，清楚地阐述了研究审计风险的必要性和现对于该课题所处研究深度.接着论述审计风险的含义、基本特征和模型，这是规避审计风险的理论基础；然后从主观方面和客观方面分析了审计风险产生的原因，从而对审计风险有了一个全面而深刻的认识。最后提出如何有效地规避审计风险，从社会环境、被审计单位和审计单位的三个方面去找寻规避审计风险的方法。
毕业论文关键词： 注册会计师，审计风险，审计风险模型
Auditing risk and avoiding of CPA
Abstract: Several years before , a series of accounting scandal associated with the efforts of CPAs have taken place frequently in securities market. Many years ago , with the great developing of sociology and marketing environment, though the most famous case of accounting scandal was redressed, another case has happened. In order to avoid the happening of such similar case, the whole world take a series of effective measures, such as changing the model of audit risks. Along with the development of market economy and the reforming of national policy, register the scope that the accountant audits to open widely gradually, increasingly complex business，people's confrontation accounts of the expectation is more and more high and audit risk ，which make CPAs aware that understanding and paying attention to the changing of audit risk, taking effective measures to prevent audit risk is imperative.
This text starts from the research background, significance and domestic and foreign research status on the audit risk, which definitely explains the necessity of the research of audit risk and the depth of research on the subject. Second , the text discusses the concept ,basic characteristic and model of auditing the risk, this is the theories foundation that guards against to audit risk; Then analyzed the reason of auditing the risk creation from the subjective aspect and the objective aspect, thus the confrontation accounted risk to contain overall but deep understanding. Finally, put forward how to avoid auditing risk effectively, and find methods from three aspects: the social environment, audited units and audit unit to circumvent audit risk.
Keywords: CPAs, audit risk, the model of audit risks,
目 录
引言 1
一、审计风险的基本概念2
（一）审计风险的涵义 2
（二）审计风险的特征 3
（三）审计风险的模型 4
1、传统审计风险模型 4
2、现代审计风险模型 4
二、审计风险成因 5
（一）审计风险形成的客观原因 5
（二）审计风险形成的主观原因 7
三、注册会计师审计风险的规避对策7
（一）从社会环境方面规避 7
（二）从会计事务所及注册会计师规避 7
四、结论 11
致谢12
参考文献 13