CAJ | 학술논문

随着我国经济的不断发展，审计行业也在不断进步。然而，日益复杂的经济生活又提高了审计的难度，增加了审计的风险。防范审计风险，就应加强对审计风险的认识，提高防范意识，严格审查审计客户，制定行之有效的审计计划，详细了解被审计单位的经济业务，进一步健全完善执业准则，正确运用审计方法进行审计。
수착아국경제적불단발전，심계행업야재불단진보。연이，일익복잡적경제생활우제고료심계적난도，증가료심계적풍험。방범심계풍험，취응가강대심계풍험적인식，제고방범의식，엄격심사심계객호，제정행지유효적심계계화，상세료해피심계단위적경제업무，진일보건전완선집업준칙，정학운용심계방법진행심계。
With the continuous development of our economy ,the audit industry is also in progress .However ,the increasing complexity of economic life increases the difficulty and risk of the audit .Guarding against the audit risk ,we should strengthen the understanding of audit risk ,raise awareness of prevention ,strict study the audit customer and form effective auditing plans . A detailed understanding of the audited entity economic business ,further improvement and perfection of the practice guidelines and correct use of audit method are also required .