Chun Li
Abstract
Along with the development of society and economy as well as the complication of the audit environment, it is hard to avoid the audit risk. Based on the audit practice, this paper discusses how to understand the audit risk and its cause and puts forward some countermeasures to control audit risk.
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Along with the development of society and economy as well as the complication of the audit environment, it is hard to avoid the audit risk. Based on the audit practice, this paper discusses how to understand the audit risk and its cause and puts forward some countermeasures to control audit risk.
Key concepts: Audit, Audit risk, Audit plan, Business, Joint audit, Control (management), Control environment, Information technology audit