作业帮英语翻译我们研究审计风险的出发点和归宿是为了防范和控制审计风险,审计风险取决于重大错报风险和检查风险,审计风险主要原因是审计人员的业务水平和能力不高.本文通过审计风险形成
来源：学生作业帮助网 编辑：作业帮 时间：2024/04/27 15:55:26
英语翻译
我们研究审计风险的出发点和归宿是为了防范和控制审计风险,审计风险取决于重大错报风险和检查风险,审计风险主要原因是审计人员的业务水平和能力不高.本文通过审计风险形成原因的分析,针对成因提出了一些防范措施.全文分三个大部分：首先,分析了审计风险的涵义,概述了审计风险的基本特征与构成；其次,对审计风险的成因进分别从审计机构、社会环境和经济环境及其审计方法等方面进行了介绍；最后,根据审计风险成因提出了防范应对审计风险的有效措施,提出自己的观点,从而为我国审计理论研究的发展及注册会计师审计事业贡献自己的微薄之力.
We study the starting point and the destination of audit risk is to prevent and control the audit risk, depends on the audit risk of material misstatement risk and check the risk, the audit risk the main reason is the auditors business level and ability is not high. This article through the audit risk analysis the cause of formation, causes to put forward some preventive measures. Full text points three most: first of all, the meaning of auditing risk analysis, this paper summarized the basic characteristics of auditing risk and structure; Second, the causes of the audit risk into respectively from the audit organization, social environment and economic environment and its audit method was introduced; Finally, according to the audit risk causes puts forward the countermeasures to cope with the audit risk effective measures, proposed own view, thus for the development of our country's audit theory research and certified public accountants audit and contribute little of their own power.