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Question

随着审计事业的不断发展，审计风险日益受到审计界的高度关注。审计风险的存在不仅影响到审计质量的提高，也关系到独立审计事业的生存和发展。近年来，企业的经营环境正在持续发生变化，国内外公司相继曝出的会计舞弊丑闻使人们开始质疑注册会计师的职业道德、公信力度，审计人员面临着空前的审计风险压力。因此，如何防范和控制审计风险，提高审计质量，是当前审计界关注的热点问题。
本文首先阐述了审计风险的定义、特征及组成要素，然后从客观因素和主观因素两方面具体地分析了审计风险的形成原因，最后针对这些原因，从外部环境、行业的执业水平、审计工作开展的全程这三方面，提出了有效防范和控制审计风险的方法，力求能促使审计事业更加健康顺利地发展。

Answer 1

With the continuous development of audit, the audit risk by the audit. The existence of audit risk affects not only improved the quality of audit, the independent audit the survival and development of the business. In recent years, the business environment is changed, the company successively and expose accounting fraud scandal people begin to question the CPA professional ethics, clients, auditors facing unprecedented pressure of audit risk. Therefore, how to prevent and control the audit risk, to improve the auditing quality, is the focus of the audit.
This paper expounds the definition and characteristics of auditing risk and elements, and then from the objective and subjective factors on two factors are analyzed concretely the cause of formation of the audit risk, according to these reasons, from the external environment, the professional level, the industry of audit work throughout the three aspects, and puts forward effective prevention and control of auditing risk and can cause more smoothly audit health development.

Answer 2

The altitude being audited a boundary gradually with auditing the cause uninterrupted growth , auditing risk pays close attention to. Not only, the existence auditing risk affects the rise to auditing mass , can't be related to independent to audit cause's to exist and develop. In recent years, continue change happened in the enterprise management environment in course of , the accountant fraudulent practices scandal that the company exposes out consecutively audits risk pressure at home and abroad being making people unparalleled beginning to question professional ethics , public of certified public accountant believing that dynamics, audits the personnel frontage. Therefore , how, to keep watch and to audit under the control of risk , rise to audit mass, is to audit the hot spot problem that the boundary shows solicitude for currently. And then definition , characteristic and made up of key element the main body of a book has been set forth first auditing risk, two aspect has analysed the formation cause auditing risk concretely , the at last has been aimed at these cause from the objective factor and the subjective factor, the job is horizontal , audit open-minded whole journey of job from the outside environment , the industry insisting on this three aspect, develops having brought forward the method having an effect to keep watch and to audit under the control of risk , having made every effort to can urge auditing the smooth especially healthy cause field.

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Answer 3

随着审计事业的不断发展，审计风险日益受到审计界的高度关注。审计风险的存在不仅影响到审计质量的提高，也关系到独立审计事业的生存和发展。近年来，企业的经营环境正在持续发生变化，国内外公司相继曝出的会计舞弊丑闻使人们开始质疑注册会计师的职业道德、公信力度，审计人员面临着空前的审计风险压力。因此，如何防范和控制审计风险，提高审计质量，是当前审计界关注的热点问题。
本文首先阐述了审计风险的定义、特征及组成要素，然后从客观因素和主观因素两方面具体地分析了审计风险的形成原因，最后针对这些原因，从外部环境、行业的执业水平、审计工作开展的全程这三方面，提出了有效防范和控制审计风险的方法，力求能促使审计事业更加健康顺利地发展。

With the continuous development of audit, audit risk is increasingly concerned about the height of the auditing profession. The existence of audit risk affects not only the improvement of audit quality, but also the cause of an independent audit of the survival and development. In recent years, the business environment continues to change, domestic and foreign companies have discovered the accounting fraud scandal, people started to question the CPA's professional ethics, credibility, the auditor is faced with unprecedented pressure on audit risk. Therefore, how to prevent and control of audit risk and improve audit quality, the auditing profession is currently a hot issue.
In this paper, first of all on the definition of audit risk, characteristics and composition of elements, and then from the objective and subjective elements of both the specific analysis of the reasons for the formation of audit risk, the last for these reasons, from the external environment, industry practice standards, the audit work carried out throughout these three areas, the effective prevention and control of audit risk to be able to audit the cause of a more healthy and smooth development.