The impact analysis of new auditing standards on audit risk

With the rapid development of social economy, the audit risk arising from carrying out the audit work is gradually being paid attention by the audit agency and auditors.In this paper, trough the arising main reason analysis of the audit risk, the management system of audit agency and the audit teaching mode are improved; the professional auditor is trained and professional ethics construction is strengthened; to rich audit teaching content and increase teaching practices link and so on.From the above three aspects, the main method of audit risk aversion is interpreted under the new audit guidelines environment.