文档介绍：论注册会计师审计的独立性与审计风险
摘要
审计独立性是指注册会计师不受那些削弱或纵是有合理的估计仍会削弱注册会计师做出无偏审计决策的压力及其他因素的影响。因为涉及市场经济的利益公平,所以独立性被业界视为审计的灵魂,是注册会计师保持客观公正的基本前提。如果注册会计师缺乏独立性,无疑会降低其会计报告的可信度,而在现今社会,注册会计师审计面临独立性缺失的问题,给我国注册会计师行业的公信度和社会形象带来不良影响。审计风险是指会计报表存在重大错报或漏报,而注册会计师审计后发表不适当审计意见的可能性。审计风险具有客观性、普遍性、潜在性和可控性的特点,在我国市场经济进一步完善和发展进程中,对注册会计师审的需求会越来越大。随着审计环境的变化,审计风险也越来越大。在现阶段造成我国注册会计师审计独立性缺失和审计风险增大的原因是多方面的,为使我国的注册会计师审计朝健康的方向发展更好地发挥控制,监督国民经济的功能,对审计独立性审计风险进行研究是非常必要的。
关键词:注册会计师审计,独立性,审计风险,

ABSTRACT
CPA audit independence is not undermined or that there is a reasonable estimate of vertical will weaken the CPA to make unbiased audit decisions of the pressure and other factors. Because it involves the interests of a fair market economy, so independence is the soul of the audit profession as it is to remain objective and impartial certified public accountant basic premise. If the lack of independence of certified public accountants will no doubt reduce the credibility of accounting reports, and in today's society, lack the independence of certified public accountants audit the problems faced, to the CPA profession credibility and image in society suffer. Audit risk is the financial statements free of material misstatement or omission, which issued after the CPA auditing the possibility of inappropriate audit opinion. Audit risk objectivity, universality, potential and control features, further improvement in our market economy and development process, the demand for the CPA examination will be growing. With the change in audit environment, audit risk is also growing. Cause at this stage lack the CPA audit independence and audit risk are many reasons for increasing, for the audit of CPA direction toward healthy play better control and supervision of the national economy function of the auditor independence study of audit risk is necessary.
KEY WORDS: CPA Audit,Independence,Audit risk,
目录
前言 1
第1章注册会计师审计独立性与审计风险的含义特点 2
独立性的含义与特点 2
独立性的含义分析 2
独立性的特点分析 2
审计风险的含义与特点 4
4