| 社会审计终极风险辨析 |
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| 引用本文： | 李骞.社会审计终极风险辨析[J].北京教育学院学报,2003,17(2):56-59. |
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| 作者姓名： | 李骞 |
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| 作者单位： | 北京教育学院财金系 北京100011 |
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| 摘 要： | 在审计理论与实践中 ,人们常常将社会审计风险、社会审计终极风险混为一谈 ,误认为审计风险就是审计终极风险 ,对审计终极风险的产生因素认识模糊 ,对其产生的危害认识不足 ,这一方面会加大社会公众的期望差距 ,另一方面也会使审计主体麻痹大意 ,降低审计质量。本文认为社会审计终极风险不是社会审计风险 ,有独特的影响因素和严重危害 ,必须引起社会公众及社会审计业内人士的高度重视。
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| 关 键 词： | 终极审计风险 运动 产生条件 危害 |
| 文章编号： | 1008-228X(2003)02-0056-04 |
| 修稿时间： | 2003年5月13日 |
The Study On Final Audit Risk |
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| LI Qian.The Study On Final Audit Risk[J].Journal of Beijing Institute of Education,2003,17(2):56-59. |
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| Authors: | LI Qian |
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| Abstract: | With the development of the socialist market economy, CPA audit risk becomes a pop topic. However, people confuse CPA audit risk with its final risk. This article is going to probe into the subject of final audit risk in four aspects. At the beginning, the paper clarifies the difference between audit risk and its final risk, points out final audit risk is a kind of audit risk. It also proves the final audit risk's prerequisites. As a conclusion, the article proposes the harmfulness of final audit risk. |
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| Keywords: | final audit risk movement prerequisites harmfulness |
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