The Objective and Subjective Causes and Prevention of Audit Risk

Audit risk may impair auditors in terms of economy and reputation,so it is necessary to study the formation factors of audit risk,which is significant for Chinese certified public accountants to establish risk system of auditing effectively and to enhance the efficiency of auditing.This article briefly analyses audit risk,and analyses mainly from the point of view of audit independence and the management mechanism of companies,and then proposes relative preventive measures.