1、<p><b>　　廣東工業(yè)大學</b></p><p><b>　　華立學院</b></p><p>　　本科畢業(yè)設計（論文）</p><p>　　外文參考文獻譯文及原文</p><p>　　系 部 會計學部 </p><p>　　專

2、 業(yè) 會計學 </p><p>　　年 級 2008級 </p><p>　　班級名稱 08本會計學7班 </p><p>　　學 號 14010807041 </p><p>　　學生姓名 巴賢標 </p><p>　

3、　指導教師 李偉文 </p><p>　　2012 年 4 月 20日</p><p>　　I The discussion on audit risk and prevention of accounting firm</p><p>　　A The goal and the significance of researching audi

4、t risk………………….8</p><p>　　B The problems of accounting firms…………………………………………8</p><p>　　C The analysis of reason rising audit risk………………………………….10</p><p>　　D The strategy reducing aud

5、it risk of CPAs………………………………...11</p><p>　　E Conclusion…………………………………………………………………..14</p><p>　　The discussion on audit risk and prevention of accounting firm</p><p>　　The goal and the

6、 significance of researching audit risk</p><p>　　Audit risk not only affects CPA’s vital interests，but also is direct proportion to the operating risk．So，it is important to study the reasons of audit risk．Th

7、e studying on audit risk is to improve the working quality of CPA to reduce the charged risk，to construct a reasonable auditing environment，and to inform and provide fair information to users to help them making-decision

8、s．</p><p>　　The author thinks the audit risk rising due to poor quality of accounting firms．The CPAs work for firms，and the firms should be responsible for CPAs’ activities，to decrease the CPAs’ risk and avo

9、id the firms’ risk．Only those risk are considered，both the firms and the CPAs may improve each other to promote the development of CPA business.</p><p>　　The problems of accounting firms</p><p>

10、　　⑴Low-price competition</p><p>　　Social existence of competition，the price is the most key eye-catching customers．If any firm uses better price，the business would increase，and give rise to more profit accor

11、dingly，and the firms own competitive advantage to ensure the future development．There is an audit fee standard in the firm，but also there is greater flexibility on specific operations（Industry standard for audit fees is

12、shown in Table 1）．Such as Sichuan XX accounting firm，total assets in the end of the year are ￥1，553，871，396</p><p>　?、芓he imperfect system of quality control</p><p>　　At present，most firms requi

13、re the issued audit reports should base on three—tier review systems．In other words，after issuing the first draft of audit report，project manager must take it to departmental verify，then to manager in charge of departmen

14、t verify，to quality supervisors review lastly．Only after all the three review staffs agree，the audit report may be issued formally．In fact，the firms don’t carry out the system conformity strictly because of many reasons，

15、and reduce part of the procedures</p><p>　　Table 1 The industry fee standard of audit fee</p><p>　?、荰he incomplete follow-up education of auditors</p><p>　　The institute trains t

16、he CPAs annual．The train personnel include the CPAs and the audit assistants in the firms．But due to the busy businesses and the pursuit of profit maximization，the firms wouldn’t spend more time in the follow-up educatio

17、n of CPAs and audit assistants．So CPAs and audit assistants have less chance to renew the knowledge．For example，in Sichuan，some firm s requested the CPAS to answer the questions on internet in the follow—up education．<

18、;/p><p>　?、萻taff recruitment problems</p><p>　　When some firms recruit，there is no better eligibility review process，and the candidates usually come from the interpersonal．So the staff’s profession

19、al knowledge levers are different，which lead to the potential audit risk．During 2008 annual report of audit，a firm recruited a large number of staffs．Only there is 62 staff in audit department．in which there are 20 new C

20、PAs(32．25 percent in tota1)．And 1 6 new staffs(80 percent of new staffs) are graduates．Most of them haven’t come into contact with</p><p>　　The increased time pressure of CPAs</p><p>　　Because t

21、ime is limited．the CPAs had to finish the auditing within the required timeframe．Generally the CPAs spend 3 to 5 days in big corporation，and 1 to 2 days in small corporation．During the annual report audit，the auditors in

22、 a firm in Sichuan didn’t go to audit in accordance with the procedures of auditing standards，and took the substantive test for the audited unit．There is no enough time to assess interna1 control of corporation for the a

23、uditors，and to test the important level also．Becaus</p><p>　　The analysis of reason rising audit risk</p><p>　?、?The enhanced complexity of objective economic activities</p><p>　　Wi

24、th the improvement of degree of social information，more the accounting information of the audited are，in which there are some wrong and false information，more the possibility of oversight are increased．The kind and the c

25、haracter of economic business are different and complex，so the accounting businesses have gone far beyond the traditional content of financial accounting．The appearance of new businesses，such as taxation accounting，lease

26、 accounting，bankruptcy accounting，consolidated financial s</p><p>　?、芓he more competition in firms</p><p>　　In an increasingly competitive environment，the firms always reduce price in order to t

27、he business，which lead to serious unfair competition in audit industry．With the increasing firms and the tender，low-cost competition becomes more intense．Some firms in Sichuan took part in low—cost competition to self-de

28、velopment．The audit fees influence directly inputs of resource in auditing procedure，especially the test procedure and the score，so to affect the quality and the social vale of independent audit</p><p>　?、荰h

29、e low quality of auditors</p><p>　?、賂he limited experience and the abilities of the auditors</p><p>　　The limited audit abilities lead to complete the audit businesses is even worse，or the audit

30、ed content and request between the community and the audit occupation sector are disagreed，which put them involve in the responsibility of unpleasant litigation．For a long time，the audit occupation sectors have thought t

31、he implementation of auditing according to auditing standards is to fulfill their duties，and the accountability and the audit responsibilities may be distinguished．The public not only desi</p><p>　?、赥he poor

32、 of audit staff and professional responsibility</p><p>　　The auditing is a kind of specialized technical service，so the auditors have the responsibility to plan their auditing to discover the false that mayb

33、e cause significant impact on financial statements．In the same time，the auditors ought to apply the personal technology and career concerns in the process of auditing．The responsibility and the career concern s of audito

34、rs are important to the auditing conclusion．The responsibility request the auditors to own high moral characters，integrity persona</p><p>　?、跢lawed method of modern audit</p><p>　　Modem audit me

35、thodology emphasis the balance between audit costs and audit risk，so admitting the existence of a little audit risk is the necessary premise in audit procedures；audit sampling methods and methods of application of analyt

36、ical review throughout the audit process．And therefore the result of the review is bound to a certain degree of error．The developing auditing is facing more competitions，and competitions result in margin profit reduced．I

37、n order to maintain margin profit，the auditing</p><p>　?、躎ime pressure</p><p>　　Under more competition in audit service market，the CPAs are facing the pressure from different sources，such as com

38、petition，the firms’ internal management，the clients，and the third—party(e．g．SFC)，and the pressure is increased by the request of reducing time to finish the auditing．Time pressure is as an environmental factor influencin

39、g on the audit performance，which importance are increasing，and are paid attention to．Due to customers’ own demand，they require firms finish the audit work within the </p><p>　　The strategy reducing audit ris

40、k of CPAs</p><p>　　⑴Regulate the functions of law enforcement and government supervision departments</p><p>　　In reasonable regulation and control of“two hands”of both the market and the governm

41、ent，many economic activities of accounting entity operate progressively with market--oriented；many non-standard economic activities are reduced；the disclosure of accounting information are becoming increasingly standardi

42、zed；CPAs will not be difficult to make decisions by dilemma faced；audit risk will be reduced naturally．When CPAs find in practice that policy is inconsistencies of the legislation，administrative l</p><p>　?、?/p>

43、Accounting firms should be improved</p><p>　?、?Accounting firm to establish a sound internal operational mechanism，an d improve the quality of the</p><p>　　internal control system，and to establi

44、sh the risk of liability system</p><p>　　From the perspective of risk control，the firm should establish and improve the internal total quality</p><p>　　management systems，in particular ensure to

45、 perfect the implementation process．The establishment and improvement of audit quality control system are the powerful measures to reduce the fraud and control audit risk．Quality control is an important component of inte

46、rnal control of the system in the firms，and locates in the core position of the system．Strict assessment methods for audit quality，and reducing or eliminate staff errors，timely detecting and resulting problems arising in

47、 the course of aud</p><p>　?、?Establishing and use the mechanisms of professional guidance</p><p>　　The firm should establish the mechanisms of professional guidance to ensure CPAs in the situat

48、ion beyond own knowledge to acquire advisory services timely and appropriate operational guidance．For example，the accounting firm will be able to employ legal，economic，technical expels；the auditors make judgments and dec

49、isions for the authority backed by professionals，so that it can enhance the findings of the audit risk respectability．</p><p>　?、荰o improve the overall quality of CPAs</p><p>　　It should be note

50、d that accounting firms have to do a good job within the work of two aspects：one is in the recruitment of professionals，the strict quality，and not employ the candidates without the conditions．On the other hand，attention

51、should be paid to the existing CPAs’ continually follow—up education．For extremely complex elements in the Chinese economy，the new requirements and the new policy are emerging．Object and content of the audit are constant

52、ly changing，so there should be a system tha</p><p>　?、?CPAs perfect themselves</p><p>　　①Strictly abide by professional ethics and industry standards</p><p>　　SO far．China has formu

53、lated and promulgated a 48 independent auditing standards and related professional norms，has established basically a system of professional norms for CPAs．CPAs practice only in strict accordance with professional standar

54、ds and the audit procedures necessary，they are possible to form the correct audit findings Therefore，it is particularly important to control risk，to maintain good work ethics，to strictly comply with the requirements of p

55、rofessional standards for the implemen</p><p>　　② Focus on the important auditing activity of the quality control</p><p>　　Before the audit CPAs in the audit is necessary to correctly handle the

56、 relationship between audit risks and the importance concept，the collection of evidence，use the model of audit risk to analyze factors，and accurate estimate effectively audit risk，the risk of material misstatement．Consid

57、ering the principle of cost an d profit， CPAs may determine audit methodology within the cost of evidence collection，to prepare the implementation plan．In phase of control，the main things is to review the plan</p>

58、<p>　?、跿0 maintain the sensitivity of the audit environment</p><p>　　It is the important matter that CPAs should comprehend the customers and all aspects about audit project to find audit risk and to a

59、void lega1．Before auditing，auditors should be aware of the following environmental matters and maintain the sensitivity：The region’s financial and economic situation and development trend of change，the impact of existing

60、 policies，laws and regulations on the operation and management of customers and the extent，client’s legal representative and its major internal chan</p><p>　?、蹵udit responsibilities must be clear</p>

61、<p>　　In the audit process，on specific project tasks，it is necessary to refine the division of labor，and the responsibility of the audit team members put in place．At the same time，the project manager has to do well

62、the work of supervision and inspection in the entire audit process，and gives recognition to the excellent project team，and holds the team fault liability for the audit risk in violation of the provisions an d slack work．

63、</p><p>　　Conclusion</p><p>　　In China，auditing is high-risk profession．The main bearer of the risk is CPA，and the goal every accounting firm need to pursuit is to reduce the audit risk of CPA．O

64、nly reduce the audit risk of CPA，the development of accounting firm can be achieved continuously．</p><p><b>　　目 錄</b></p><p>　　1. 有關會計師事務所審計風險和防范的探討</p><p>　　1.1審計風險研究

65、的目標和意義.....................................1 </p><p>　　1.2會計師事務所存在的問題.......................................1</p><p>　　1.3審計風險增加的原因...........................................3</p><p&g

66、t;　　1.4注冊會計師降低審計風險的策略.................................5</p><p>　　1.5結論.........................................................7</p><p>　　有關會計師事務所審計風險和防范的探討</p><p>　　1.1審計風險研究的目標和意義

67、</p><p>　　審計風險不僅影響注冊會計師的切身利益，而且跟經營風險是成正比的。因此，研究審計風險的原因是很重要。研究審計風險，是提高注冊會計師的工作質量，以減少犯罪的風險，構建合理的審計環(huán)境，并通知和向用戶提供公正的信息，幫助他們做出決策。</p><p>　　筆者認為，審計風險的增加，是源自質量不佳的會計師事務所。會計師事務所就應該為其業(yè)務活動負責，著力去降低注冊會計師審計風險和

68、避免企業(yè)風險。只有那些被視為風險，公司和注冊會計師才可以相互促進并注冊會計師業(yè)務的發(fā)展。</p><p>　　1.2 會計師事務所存在的問題</p><p><b>　?、?低價格競爭</b></p><p>　　社會中存在競爭，價格是吸引顧客主意的關鍵。如果某些公司采用最合適的價格，那么它的生意就會增加，并相應地產生更多的利潤，使該公司形成競

69、爭優(yōu)勢，確保未來的發(fā)展。一般來說公司里都會有一個審計標準，但是在具體的操作上也有比較大的靈活性（行業(yè)審計收費標準見表1）。如四川× ×會計師事務所，今年年底被審計單位的總資產為1,553,871,396.18元。如果嚴格按照標準，審計費用409,967.85元，但實際上在公司發(fā)票上的審計費用為180,000.00。審計費用越是跟正常價格水平差得遠，將明顯影響審計質量，增加審計風險。</p><p&

70、gt;　　⑵ 質量控制體系不完善</p><p>　　目前，大多數(shù)會計師事務所在出具審計報告時應立足于三級審查制度。也就是說，在發(fā)出審計報告初稿之后，項目經理必須把它帶到相關部門核實，然后在主管部門經理處驗證，最后進行質量監(jiān)督的審查。只有得到所有的三個審查人員同意，審計報告可以正式發(fā)行。事實上，很多事務所并沒有嚴格地執(zhí)行，由于諸多原因，減少了一部分的程序。例如，在每年的審計工作中，一些審計報告符合雙層審查制度是因

71、為會計師事務所里還有很多的業(yè)務等待處理。因此，在某些審計報告中可能會存在一些問題。但事務所將報告發(fā)送給客戶，客戶會發(fā)現(xiàn)這些問題，并將報告送返事務所進行修改。這令會計師事務所產生負面影響，增加了審計風險。</p><p>　　表格 1 審計行業(yè)的收費標準 </p><p>　　⑶ 審計師不完整的后續(xù)教育</p><p>　　學校每年培養(yǎng)出來的注冊會計師，包括注冊會

72、計師和事務所的審計助理。但是，由于繁忙的企業(yè)和追求利潤最大化，會計師事務所不會在注冊會計師和審計助理的后續(xù)教育上花費很多的時間。因此，注冊會計師和審計助理很少有機會去汲取新的知識。例如，在四川，一些會計師事務所希望申請讓注冊會計師在關互聯(lián)網上進行后續(xù)教育的考試。</p><p><b>　?、?員工招聘問題</b></p><p>　　一些事務所在招聘時，通常沒有嚴格

73、的資格審查程序，而且候審人一般是來自身的人際圈子。因此，員工的專業(yè)知識杠桿是不同的，這就會導致潛在的審計風險出現(xiàn)。在2008年年度審計報告中，一個事務所招募了大批人員，卻只有62在審計部門工作。其中有20個是新注冊會計師（總人數(shù)的32.25%），16名新員工是大學畢業(yè)生（共占新員工的80%），他們大多數(shù)人都是從來沒有接觸過審計工作。</p><p>　　⑸ 注冊會計師時間壓力的增加</p><

74、p>　　由于時間有限，注冊會計師必須在規(guī)定的時間內完成審計工作。一般來說，注冊會計師大公司會花3至5天的時間，小公司花1至2天的時間。在年度審計報告中，某些四川的會計師事務所的審計師沒有按照審計標準的程序去進行審計工作，把大量的實質性測試當成是被審計單位的工作。沒有充足的時間來評估被審計公司的內部控制體系，控制水平測試也是如此。由于時間有限，當注冊會計師進入被審計的公司之后，他們會去從其他項目開始而不是停留在第一個項目，并且和其他

75、審計人員（非注冊會計師）負責這個項目。因此，會計師事務所發(fā)出不準確的審計報告，就會使審計風險增大。</p><p><b>　　審計風險增加的原因</b></p><p>　　客觀經濟活動的復雜性加大</p><p>　　隨著社會信息化程度的提高，有很多需要被審計的會計信息，其中有一些錯誤的和虛假信息，而對于這些信息一般只是加強監(jiān)督。經濟業(yè)務的

76、的種類和特性是不同，同時也十分復雜，因此，那些會計業(yè)務已經遠遠超出了傳統(tǒng)財務會計的范疇。新業(yè)務的出現(xiàn)，像稅收會計，租賃會計，破產會計，合并財務報表等，都是比傳統(tǒng)的財務會計更具挑戰(zhàn)性，更容易出現(xiàn)爭議，并且更難審計。現(xiàn)代審計的內容不僅包括不僅是關于被審計公司投資項目的財務活動的一些可行性研究，還包括經營業(yè)績的評價，和內部控制系統(tǒng)的運行效果。這會增加注冊會計師得出正確的結論的難度。此外，中國的經濟體制在不斷地改變，經濟成分越加復雜，從業(yè)人員的

77、素質在不同的經濟成分中也是明顯不同。有時，員工的能力滯后于金融體系改革。經常發(fā)生一些員工決策混亂，只是追求自身利益的情況。某些公司對這些問題沒有良好的解決措施的話，就會增加審計風險。</p><p>　　會計師事務所間的競爭愈加激烈</p><p>　　在競爭日益激烈的環(huán)境，有些事務所總是以降低價格的業(yè)務，從而導致審計業(yè)內存在著嚴重的不公平競爭。隨著業(yè)務公司的招標，低成本競爭的日趨激烈。有

78、一些四川的會計師事務所為了自身的發(fā)展也進行了低價競爭。審計費用直接影響審計過程中資源的投入，特別是測試程序和評分，所以會影響到獨立審計的質量。在審計費用較低時，審計人員只用很短的時間去完成審計工作，以降低成本，如果不給這些審計人員施加壓力將不能保證審計質量。 </p><p><b>　?、?審計質量不高</b></p><p>　　①審計師的能力和經驗

79、有限</p><p>　　自身能力有限卻還提前完成審計工作只會讓業(yè)務越來越糟糕，或者審計的內容和要求在社會各界和審計業(yè)界內并不獲得認可，這將會使他們陷入；令人厭煩的責任訴訟中。長期以來，審計部門認為根據(jù)審計準則進行審計工作是履行他們的責任，但是這個責任和他們應該承擔的責任是有區(qū)別的。公眾并不只是希望審計師出具審計報告，還要求他們能夠在審計報告上發(fā)現(xiàn)所有的虛假和錯誤的信息。加大審計的責任是為了適應民眾的要求，但是增

80、加了審計風險。所以，審計能力就滿足民眾來說是相對的，而不是絕對的，因為審計能力總是不同于民眾的需求。</p><p>　?、趯徲嬋藛T的窘境與其職業(yè)責任</p><p>　　審計是一種專業(yè)的服務技術，所以審計人員有責任做好審計計劃，以辨別可能對財務報表造成重大影響的虛假信息。同時，審計人員應該將個人的職業(yè)技術運用到審計工作當中去。審計人員的職業(yè)責任對審計結果來來說是十分重要的。審計師的責任就

81、是要求自己具有高道德品質，人格完整，細致的工作精神，扎實的會計、審計、法律知識和基本的審計技能，還有敏銳的分析能力和準確的判斷能力。在中國，注冊會計師較少，而且大部分注冊會計師年齡結構和知識結構不合理。為了吸收更多的注冊會計師，事務所的負責人不得不使出渾身解數(shù)。所以，很多注冊會計師和事務所都有聯(lián)系，淡化了他們的審計獨立性。</p><p>　?、郜F(xiàn)代審計方法的缺陷</p><p>　　現(xiàn)代

82、審計方法強調平衡審計成??本和審計風險，故而承認了存在較小的審計風險是審計工作的必要前提。審計抽樣方法應用于審計分析的全部過程，因此審計的結果可能會存在一些誤差。審計的發(fā)展中面臨很多的競爭，競爭導致邊際利潤減少，為了保持邊際利潤，審計師就必須保持效率和風險之間的平衡，來爭取最大的審計效益和維護審計的時間效應。因此，審計人員把審計力量集中在重要項目上，放棄一些他們認為不必要的程序，同時審計人員也得為他們的這些行為承擔一部分的風險。雖然抽樣

83、理論的研究比較深入，但在具體應用到審計上面時，審計人員并沒有完全掌握如何去抽取樣本代表，所以可以得出結論，主觀與客觀的事實總是存在偏差的。</p><p><b>　?、軙r間壓力</b></p><p>　　根據(jù)上述審計市場的競爭，注冊會計師面臨著各種來源不同的壓力，如競爭、事務所內部管理，客戶及第三方，還有必須短時間內完成審計工作所導致壓力強度得增加。時間壓力受審計

84、環(huán)境因素的影響，其重要性也在不斷增加,這是必須給予關注的。由于客戶自己的需求，他們要求事務所在規(guī)定的期限內完成審計工作，故而交易時間壓力就會讓會計師事務所的審計風險相應地增加。</p><p>　　注冊會計師降低審計風險的策略</p><p>　　規(guī)范政府監(jiān)管部門的執(zhí)法職能</p><p>　　政府應該對市場進行嚴格管制和合理調控。這樣許多經濟活動的會計主體就會逐步

85、以市場運作為導向，并且許多不規(guī)范的經濟活動將逐漸減少，對會計信息披露也日趨規(guī)范；注冊會計師將不會面臨困境從而做出艱難的決定，審計風險自然就會減少。當注冊會計師在實踐中發(fā)現(xiàn)，很多政策和法規(guī)并不一致，行政執(zhí)法和監(jiān)管薄弱，會計主體的標準模糊。注冊會計師應當及時與有關職能部門溝通，增強規(guī)范性和政策的決策。這個過程就會降低注冊會計師審計風險，提高了審計效率。</p><p><b>　?、?改善會計師事務<

86、/b></p><p>　?、贂嫀熓聞账⒔∪珒炔拷洜I機制，提高內部控制系統(tǒng)的質量，并建立系統(tǒng)風險的責任體制</p><p>　　從風險控制的角度來看，企業(yè)應該建立和完善尤其是事務所內部的全面質量管理體系，確保在實施過程中，建立和完善審計質量控制體系，以減少欺詐和控制審計風險。質量控制是在事務所的內部控制制度的重要組成部分，在該制度中，應確定審計質量嚴格考核方法的核心位置，以減

87、少或消除員工的錯誤，及時發(fā)現(xiàn)和產生過程中出現(xiàn)的問題審計。確保審計質量，降低審計風險，檢查所有環(huán)節(jié)，并做出回應，出現(xiàn)問題時能夠有人及時反映，并能分清責任，會計師事務所還應建立轉移和規(guī)避審計過程中出現(xiàn)風險的機制。</p><p>　?、诮⒑褪褂玫膶I(yè)指導機制</p><p>　　會計師事務所應建立專業(yè)指導機制，以確保注冊會計師能及時獲得自身的知識以外的咨詢服務和適當?shù)臉I(yè)務指導。例如，會計師事

88、務所將能夠運用法律，經濟，技術排出;核數(shù)師作出判斷和專業(yè)人士的支持，以便它可以提高對審計風險體面的結果，當局的決定。</p><p>　　提高注冊會計師的整體素質</p><p>　　應該指出的是，會計師事務所必須做在以下兩個方面做好工作：一方面是招聘專業(yè)人才，應該是根據(jù)嚴格的質量招聘人才，而不是采用無候選人的條件來招聘；另一方面，要注意對現(xiàn)有的注冊會計師進行不斷的后續(xù)教育。在當前中國極其

89、復雜經濟因素下，新要求和新政策層出不窮，審計對象和審計內容也是不斷變化的，所以應該有一個系統(tǒng)，即每個注冊會計師有機會學習新知識，不斷提高自身的業(yè)務能力。同時，我們還必須加強職業(yè)道德的剛性約束，注冊會計師協(xié)會要加強對會計師事務所和注冊會計師的監(jiān)管，以確保健康行業(yè)發(fā)展。</p><p><b>　　注冊會計師自我完善</b></p><p>　?、賴栏褡袷芈殬I(yè)道德和行業(yè)標

90、準</p><p>　　到目前為止，中國已經制定和頒布了48個獨立審計準則及相關專業(yè)規(guī)范，基本上是建立了注冊會計師職業(yè)規(guī)范體系。在實踐中，只有遵循注冊會計師專業(yè)標準和必要的審計程序，嚴格按照它們來執(zhí)行才有可能形成正確的審計結論。因此，尤其重要的是控制風險，應該保持良好的職業(yè)道德，嚴格遵守與執(zhí)行審計業(yè)務的專業(yè)標準的要求，并簽發(fā)審計報告。</p><p>　　②對質量控制的重要審計活動的重點&

91、lt;/p><p>　　以前，會計師事務所定義的審計是先要正確處理好審計風險和重要性，然后收集證據(jù)，使用的審計風險模型分析的因素，準確有效地估計審計風險，得出重大錯報風險?？紤]到成本和利潤的原則，注冊會計師可能在確定收集證據(jù)的成本審核方法時準備實施計劃。在控制階段，主要是審查客戶的要求即作出相應的計劃，包括對審計的內容、范圍、完成時間和勞動分工，并根據(jù)實際情況修訂后的計劃，以加強審計工作的及時性和效果。會計師應檢查審

92、計方法是否足夠，審計的基礎是否正確，審計證據(jù)、審計的決心是否足夠，適當?shù)幕虿磺‘?，完整性和?shù)據(jù)上的邏輯。與此同時，準備高質量的審計工作底稿，審計人員必須交換有關審計報告與被審計單位的意見，并聽取客戶和各方的意見。因此，注冊會計師的審計風險等自然會減少。</p><p>　?、蹫榇S護審計環(huán)境的敏感性</p><p>　　這是最重要的事項，注冊會計師應當理解客戶和審計項目的各個方面，找到審計

93、風險，避免法律上的風險。在審計過程中，審計人員應該具有環(huán)境問題意識，保持靈敏度。如：該地區(qū)的金融和經濟形勢及其發(fā)展趨勢的變化，現(xiàn)有的政策、法律，客戶經營管理的程度，客戶的法定代表人及其主要管理人員和外部的流動人員，客戶的內部控制制度的完善情況，內部的變化規(guī)則的影響，會計制度，審計標準及其應用情況，還有審計知識和相關技術的發(fā)展趨勢。</p><p><b>　?、鼙仨毭鞔_責任審計</b><

94、;/p><p>　　在審計過程中，對具體項目任務，既要細化分工，審計小組成員的責任。與此同時，項目經理必須在整個審計過程做好監(jiān)督檢查工作，并給優(yōu)秀的項目團隊表揚，并且應該擁有了在疲弱的規(guī)定和違反工作隊過錯責任。</p><p><b>　　結論</b></p><p>　　在中國，審計是高風險行業(yè)，風險的主要承擔者是注冊會計師和每一會計事務所追求的