【摘要】 本文主要分析了注册会计师审计风险的来源,并有针对性地提出了一些防范措施。文章分别从被审计单位、注册会计师职业环境以及注册会计师自身素质和执业水平几个角度分析了注册会计师审计风险的原因。在此基础上,分别从注册会计师执业环境建设、法制建设、公司治理结构和注册会计师职业道德、技术水平等方面提出了一些建设性防范措施。更多还原

【Abstract】 The paper mainly analyzes the sources of CPA’s audit risk and puts forward some guard measurements.Based on the cause analysis of CPA’s audit risk from organizations being audited,CPA’s professional environment,CPA’s quality and professional level,the paper poses some constructive guard measurements in environmental construction,law construction,corporate governance structure,CPA’s professional ethics and technical quality.更多还原