Audit risk is the auditing profession in our country need to resolve an important With the social macro environment and external audit of the operation of the unit changes， as well as the economic life of dependence on the audit opinion of the expanded audit risk is also However， audit risk can be Based on the concept of audit risk， audit risk characteristics and the inherent element of risk， control risk， check risk analysis， to explore the reasons for the formation of audit risk， auditors from the strengthening of education and improve the overall quality of audit staff to improve the relevant systems and perfect audit technology audit risk prevention methods and Key words: audit risk form a control
Summary: With the development of the audit industry in our country， the audit failures surface from time to time，it causes huge losses to the The audit failure problem also capture high attention from the audit theory and practical research This research paper discusses the nature of the audit failure， focuses on the causes of audit failure and some opinions and strategies regarding the circumvention Key Words: Audit failure， Audit Risk，Audit Responsibility， Causes， S
Abstract: with the development of our country's audit business， audit fail frequently occurr， caused great damage to the society， also audit failure caused by the auditing theory and practice of "high This paper tries to audit the essence of failure， elaborates on the cause of formation and avoidance of some ideas and countermeasuresKeywords: auditing failure causes audit responsibility audit risk
