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1、注册会计师审计风险与防范摘 要注册会计师审计是一个高风险、高社会责任的行业。随着审计环境的变化，我国独立审计行业逐步感受到了审计风险的压力，特别是随着相关法律制度的建立和健全，涉及注册会计师及会计师事务所的诉讼案件也越来越多。但由于审计工作的特殊性，使得注册会计师很难做到对企业客观、公允的评价。因此，分析注册会计师审计风险的形成原因，并且找出改善措施，提高注册会计师的审计水平，降低审计风险是当前需要我们去做的。本文通过分析注册会计师审计风险的内涵和现状及其形成原因，有针对性的提出了应对注册会计师审计风险的措施。对会计师事务所和注册会计师具有一定的参考价值。关键词：注册会计师审计风险；成因；对策
2、研究 16CPA audit risk and PreventionAbstractCPA auditing is a profession with high risk and high social responsibility. With the changes of audit environment, Chinas independent audit industry gradually felt the pressure of audit risk, especially with the establishment and the perfection of relevant l
3、egal system, involving a chartered accountant and the accounting firm also more and more cases. However, due to the particularity of the audit work, making it difficult for CPA to make an objective and fair evaluation of the enterprise. Therefore, it is necessary for us to analyze the causes of the
4、audit risk of the CPA and find out the improvement measures, improve the audit level of the certified public accountants and reduce the audit risk. The paper analyzed the connotation and current situation of CPA audit risk and its formation reasons. It put forward the measures to deal with the audit
5、 risk of CPA, which will have some reference value for accounting firms and certified public accountants.Key words: certified public accountant audit risk; cause; countermeasure research目 录摘 要IAbstractII一、引言11.1研究背景11.2研究目的和意义11.2.1研究目的11.2.2研究意义11.3 国内外研究现状2二、注册会计师审计在历史进程中的演变轨迹42.1 起源于意大利合伙企业制42.2
6、形成于英国股份制企业制度42.3 发展和完善于美国5三、注册会计师审计风险的原因与分析63.1 经营风险与审计风险的关系63.2审计风险的种类63.3审计风险导致法律责任的原因73.3.1 缺乏专业能力73.3.2 内审力度薄弱，欠缺有效的执行力73.3.3 缺乏工作责任心73.3.4 审计对象和审计内容的复杂性73.3.6 注册会计师审计法律的需求日益增强8四、注册会计师审计风险的应对措施94.1 完善会计师事务所相关制度94.2 严守职业道德规范和专业标准的要求94.3 审慎处理客户关系和具体业务104.4 密保处理业务工作底稿104.5 对运行质量控制制度保持有效监控114.6 提取风险
7、基金或者购买职业保险124.7 加强审计的独立性124.8 强化审计人员风险意识13参考文献14致谢15一、引言1.1研究背景每一个审计师面临的最重要的问题都是审计风险，这就意味着审计风险也成了会计事务所的主要问题，找出更多方式，共同合作处理注册会计师的审计风险。然而，由于现代审计对象的复杂性和审计内容的广泛性，审计人员完成正确的审计结论几乎是不可能的，审计风险是不可避免的。国内外诉讼会计师事务所的人数急剧增加，专业人员面临越来越多的风险。尤其在我国持续建立市场经济和逐步完善股份制经济的推进中，审计风险的诉讼也随之越来越多，这也为注册会计师带来的是新形势和新要求。这将有效执行审计风险管理，如何
8、控制避免审计风险，提高其质量放在了最重要的地方。1.2研究目的和意义1.2.1研究目的审计理论的形成，与社会的发展同步，并且是个不断完善、不断更新，与时代要求紧密结合的过程。它来源于实际，同时又发挥着指导实践的重要作用。但目前，中国注册会计师在审计过程中仍然存在很多风险因素，限制了审计业务，甚至国家经济发展。因此，研究会计师审计风险的相关理论具有相当重大现实意义。研究的最终结果是服务于现实。 因此，在上述研究的基础上，找出改善措施的最终目标是提高注册会计师的审计水平，降低审计风险。1.2.2研究意义注册会计师出生之日起，无处不在的审计风险是会计师事务所面临的不变的问题。审计风险是危害审计师和会
9、计事务所最直接的因素，很容易就会造成严重的后果。从经济和社会角度看，也会对经济发展产生障碍。因此，要注意会计师事务所的审计风险，找出更多方式，共同合作处理注册会计师的审计风险。在社会和经济的持续发展中，各行各业所涉及的所在业务和与之相关的业务方式都在进行不断的调整，而相关的审制度和准则也要跟上步伐，尽快与之相配套、才能与社会和经济的发展相适应、共进步。1.3 国内外研究现状国内外对于风险的概念各有认识，对风险内涵的认识也呈现了多样性，其中包括 :Audit risk is a risk that there is a material misstatement in the financial
10、 statements and that the auditor issues an inappropriate audit opinion. (国际审计准则第200号)Audit risk is the risk that an auditor has unintentionally failed to properly correct an audit opinion for a financial statement that contains significant errors.美国注册会计师协会审计准则说明第47号)Audit risk is the risk that the a
11、udit process does not detect significant errors. (加拿大特许会计师协会)Audit risk refers to the accounting statements there is a material misstatement or omission, and certified public accountants after the audit published the possibility of inappropriate audit opinion Audit risk is a fact that the financial
12、statements are in fact a material error, the auditor considers the financial statements to be fair and expresses the risk of unqualified opinion. (A. A 阿伦斯和 J. K 洛贝克) Audit risk refers to the auditing business in the process, due to various difficult or unpredictable, or can not control the audit de
13、fects, so that the audit findings and the actual situation deviated from the audit organization will suffer loss of audit reputation, bear the audit responsibility The possibility of loss. (谢志华,1990年)Audit risk refers to the possibility of loss in audit activities due to various factors. (吴联生,1995)T
14、he concept of complete audit risk should be interpreted in a broad sense, including not only the shortcomings of the audit process leading to the risk of liability for the audit results and the actual discrepancies, but also the failure of the business may lead to insolvency or failure of the compan
15、y Division or audit organization to create harm to the business risk. (徐政旦、胡春元,1998)Audit risk is the administrative liability, civil liability and criminal liability that the auditor may have caused due to the improper audit opinion of the fairness of the financial statements after reviewing the financial statements of the enterprise. (谢荣,2003) 对比国内外各种准则，我国在设计风险内涵的界定的认识上还是非常一致的。审计风险在我国的准则中的定义中强调可能会引起不恰当的审计意见的前提是考虑财务报表审计风险。加拿大特许会计师公会的定义仅限于审计过程，不强调审计结果是否合适；A. A 阿伦斯和 J. K 洛贝克的定义忽视了审计报告在其中发挥的作用。在这五个定义中，共同点是强调审计风险和审计过程是相伴而生的，在审计过程中界定的审计风险的概念，不包含滥用风险，都认为审计风险作为审计结
