审计机关审计风险探讨
|
摘要
审计机关审计风险定义应当立足于审计功能的实现,狭义的审计风险可以解释为没有实现具体审计目标的可能性。影响审计风险的主要因素包括权力制约机制、经济活动的复杂性、审计责任、专业胜任能力等。审计机关审计风险对策包括改革审计管理体制提升审计独立性,加强审计机关建设提升胜任能力,加强审计创新提升绩效,建立并严格执行质量控制制度提升审计规范性,强化审计风险关键环节控制等措施。
The definition of audit risk of audit institutions should be based on the realization of audit function,so the narrow sense of audit risk can be interpreted as the possibility of not achieving specific audit objectives.The main factors affecting audit risk include power restriction mechanism, complexity of economic activities, audit responsibility, professional competence and so on. Audit risk countermeasures of audit institutions include improving audit independence by reforming the audit management system,improving audit competence by strengthening the construction of audit institutions,improving performance by strengthening audit innovation,strengthening the standardization of audit by building up and strictly implementing the quality control system,strengthening audit risk key link control,and so on.
The definition of audit risk of audit institutions should be based on the realization of audit function,so the narrow sense of audit risk can be interpreted as the possibility of not achieving specific audit objectives.The main factors affecting audit risk include power restriction mechanism, complexity of economic activities, audit responsibility, professional competence and so on. Audit risk countermeasures of audit institutions include improving audit independence by reforming the audit management system,improving audit competence by strengthening the construction of audit institutions,improving performance by strengthening audit innovation,strengthening the standardization of audit by building up and strictly implementing the quality control system,strengthening audit risk key link control,and so on.
引文
[1]吴文英,祝子丽.审计职业判断与审计质量关系问题研究[J].湖南财政经济学院学报,2016,(6):117-123.
[2]周红霞.广义契约理论的审计理论结构新论[J].湖南财政经济学院学报,2017,(6):59-69.
[2]周红霞.广义契约理论的审计理论结构新论[J].湖南财政经济学院学报,2017,(6):59-69.