CAJ | 학술논문

审计风险是客观存在的,它贯穿于整个审计过程的始终。控制审计风险,审计行业方面：应在在全行业范围内建立健全审计质量控制制度,建立起拥有行业立法、行业监督和行业维护的全方位、多层次的审计行业体系;会计师事务所方面：应建立风险责任制度,审慎选择被审计单位,合理地提取风险基金或购买责任保险,建立专业指导机制;注册会计师方面：应认真制定审计方案,严格按照执业准则开展工作,采用可靠、有效的审计技术方法,认真、坚持不懈地深入学习《企业会计准则》。
심계풍험시객관존재적,타관천우정개심계과정적시종。공제심계풍험,심계행업방면：응재재전행업범위내건립건전심계질량공제제도,건립기옹유행업입법、행업감독화행업유호적전방위、다층차적심계행업체계;회계사사무소방면：응건립풍험책임제도,심신선택피심계단위,합리지제취풍험기금혹구매책임보험,건립전업지도궤제;주책회계사방면：응인진제정심계방안,엄격안조집업준칙개전공작,채용가고、유효적심계기술방법,인진、견지불해지심입학습《기업회계준칙》。
Audit risks exist throughout the whale auditing process. To control audit risks, a sound quality control system should he set up in the audit industry, an all-round, multi-level audit system that could make the roles, supervise and safeguard the industry. The accounting firms should establish a risk liability system, make prudent choices on the audited parties, draw reasonable risk fund or buy liability insurances and build professional guidance mechanism. The registered accountants should formulate auditing projects seriously, deal with the work in accordance with the professional standards rigorously, take reliable and effective audit techniques, and study the Accounting Standards for Business Enterprises with persistence.