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本文从注册会计师的角度探讨审计风险的成因,提出规避审计风险的策略。强调注册会计师应树立风险意识,不断提高审计质量,规避审计风险。
This paper discusses the causes of audit risk from the perspective of certified public accountant and puts forward the strategy of avoiding audit risk. Emphasis CPA should establish risk awareness, improve audit quality and avoid audit risk.