关于审计的谁能帮我翻译下???

来源:百度知道 编辑:UC知道 时间:2024/05/07 18:22:55
审计风险在审计活动中普遍存在,正确地认识审计风险,对于提高审计的效率和效果,将审计风险降低到一定限度,从而减轻注册会计师的审计责任具有十分重要的作用。本文从审计风险的形成原因及存在的主要环节入手,从客观原因和主观原因两个方面分析影响审计风险的因素,最后提出有效防范和控制审计风险应采取的对策,促使审计机关及其从业人员树立审计风险观念,建立健全审计质量控制制度,提高审计质量,避免审计失败。

The risk of audit activities are prevalent, a correct understanding of audit risk, improve audit efficiency and effectiveness, audit risk to a certain extent, thereby reducing the CPA audit responsibility play a very important role. This paper audit risk and the reasons for the formation of the main starting point from the objective and subjective reasons for two reasons analyzed the impact of audit risk factors Finally, effective prevention and control of audit risk should take countermeasures, prompted the audit organs and their employees to establish the concept of audit risk, establish and improve audit quality control system to improve audit quality, avoid an audit failure.