试论审计风险及其对策

本文从审计风险概念入手，阐述了审计风险的特征、风险形成的原因及风险存在的主要环节，提出了控制和防范审计风险的对策，使审计人员在审计过程中能更好的降低与控制审计风险。

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Veröffentlicht in:	Ke xue Zhongguo ren 2006-07 (7), p.94-95
1. Verfasser:	杨玥周治斌
Format:	Artikel
Sprache:	chi
Schlagworte:	原因定义审计风险对策特征环节
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source	国家哲学社会科学学术期刊数据库 (National Social Sciences Database)
subjects	原因定义审计风险对策特征环节
title	试论审计风险及其对策
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