随着企业经营方式的复杂化和企业信息使用者的多元化,会计审计机构作为企业内部的一个监督制约机构,它的重要性日益增加,组织的利益相关者和经营管理层对它提出了更高的要求。在这种情况下,加强对企业会计审计风险的研究并探索相应的防范策略,是当前企业会计审计理论研究工作亟待解决的重要课题之一。 With the complication of business management and diversification of information users, as an oversight and restraint mechanism within the enterprise, accounting auditing institution is increasingly important, and the stakeholders and management of the organization make it more High demand. Under such circumstances, it is one of the most important issues to be solved urgently in the current research work of accounting auditing to strengthen the research on the risk of accounting auditing in enterprises and explore corresponding preventive strategies.