审计职业风险

最后，对内部审计职业风险的成因进行了分析。

Finally , I analyze the causes of internal audit profession risk .

注册会计师审计职业风险的经济学思考

An Economic Reflection on Audit Professional Risk of Registered Accountants

第三部分：内部审计职业风险的控制措施。

Safeguards to control professional risk of internal audit .

第二部分：我国内部审计职业风险问题分析。

Analysis of internal audit profession risk in China .

第一部分：内部审计职业风险的概述。

The summary of internal audit profession risk .

注册会计师的审计职业风险

Professional risks of registered accountant ′ s audit

内部审计职业风险分析

Analysis of Internal Audit Profession Risk

在我国转型经济的特定背景下，研究审计职业风险具有重要的意义。

In the backdrop of a transformation economy , it is of special importance to study the problem of professional audit risk .

笔者从职业风险的定义出发，在理论上定义了内部审计职业风险，并对其进行了分类。

Beginning with the definition of professional risk , I define the professional risk of internal audit in theory , then analyses its classification .

在前两部分分析内部审计职业风险成因的基础上，对内部审计职业界如何防范和控制内部审计职业风险进行了比较深入的研究。

On the basis of two parts above , the author carries out researches on how to prevent and control the professional risk of internal audit .

因此，在民间审计职业界加强审计风险控制机制的研究工作，就显得十分必要和紧迫。

Therefore , it 's necessary and urgent to strengthen the study of the controlling mechanism of civil auditing risks .

针对审计工作的特点，论述了审计风险、审计职业风险及相关的错误拒绝风险与错误接受风险可能给审计活动带来的负面影响，分析了影响审计风险评估的诸多因素。

This article discusses the negative effect on audit activities bought by audit risk ; professional risk on audit ; the possibility connected with risk on refusing mistake and accepting mistake .

作为现代审计的新思路，风险导向审计肩负着弥合审计期望差距，降低审计职业风险的重任。

As a modern auditing , the risk-based audit has the responsibility to bridge the expectation gap , to reduce occupational the risks of auditing .

审计风险是审计决策的一个重要因素，它有两个方面，即审计职业风险和审计项目风险。

Audit risk is an important factor that should be considered carefully by auditors during their auditing practice .

论文首先从理论上分析独立审计风险的最新发展，论证审计风险研究的必要性和紧迫性，并且深入比较中外审计职业界对审计风险的认识，确定本文的研究内容；

This dissertation firstly analyzes the updated development of independent auditing in theory , and then demonstrates the necessity and urgency of audit research . In the mean time , comparing with the audit risk cognition of audit profession home and abroad , it confirms the content of the dissertation ;

我国的内部审计实务起步较晚，才刚刚迈出职业化步伐，其弱化的职业特征表现得更加明显，与西方发达国家成熟的内部审计职业相比，职业风险有其特殊性。

Owing to the backward practice of internal audit , the weakness of professional characteristic manifests itself clearly . The professional risk differs from developed countries ' .