中国地质大学长城学院本科毕业论文题目会计师事务所的审计风险及规避院别经济学院专业学生姓名刘洋学号013131646指导教师王夏静职称副教授2017年4月30日会计师事务所的审计风险及规避摘要审计风险是包含于审计理论中的一个重要概念。近年来，我们国家要求审计工作必须要有规范性和法制性。我们开始审视着审计在日常生活里的比重，研究发现审计环境存在复杂性、审计业务存在繁多性、审计任务存在困难性。会计师事务所在接受审计工作中遇到的审计风险无形中在提高。伴随着审计业务的复杂，审计人员在审计项目时面临的风险越来越高，间接促使会计师事务所可能会遇到风险损失，因此对审计风险提前规避甚是重要。总结经验教训，我们发现只有审计人员不断提升自己业务水平，才可以提升广大社会公众对会计师事务所的认可度。我对审计风险的概念、审计风险的基本特征、审计风险模型和审计风险的表现形式做了简述。由三个方面深层分析造成审计风险的成因：从审计主体方面分析，审计人员自身存在审计独立性的缺失问题、审计人员自身存在专业胜任能力或经验不足问题，这些都不利于会计师事务所掌控风险。从审计客体方面分析，被审计人员审计的机构可能出现财务舞弊和会计造假，被审计人员审计的机构内部控制制度不完善，也都不利于会计师事务所掌控风险。从审计方法方面分析，审计方法的局限性可能导致审计过程中审计风险的出现，不利于会计师事务所掌控风险。接着结合实例进行解析，从资产减值准备方面，观察会计师事务所在对企业资产减值准备进行审计时应该如何规避风险。关键词：审计风险：审计风险成因：审计风险规避ABSTRACTAudit risk is an important concept in audit theory.In recent years,our country requires auditwork must be normative and legal system character.We began to look at the audit in our dailylife.The study found that the audit environment is complex,the audit business is various,theaudit task is difficult,and the audit risk encountered in the audit work is virtually improved.Withthe complexity of audit business,the auditor is facing more and more risk in the audit project,indirectly promoting the risk loss of accounting firms,so it is important to avoid the audit risk inadvance.Summarize the experience and lessons,only the auditor continuously improve theirbusiness level,can make up for the public recognition of the accounting firm.I briefly introduces the concept of audit risk,the basic characteristics of audit risk,the auditrisk model and the performance of audit risk.This paper analyzes the causes of audit risk fromthree aspects:the analysis of audit subject,the lack of auditor's own audit independence,auditor's own professional competence or experience insufficiency,these are not conducive tothe risk of accounting firm.From the perspective of audit object,the institutions audited by theauditors may have financial fraud and accounting fraud,the internal control system of theauditors is not perfect,and it is not conducive to the risk of accounting firms.From the aspect ofaudit methods,the limitations of audit methods may lead to the emergence of audit risk in theaudit process,which is not conducive to the risk of accounting firms.Then combined with theexample analysis,from the asset impairment reserve,observe how the accounting firm shouldavoid risk when auditing the enterprise asset impairment.Key words:Audit risk;The causes of audit risk;Audit risk aversion