WU Zhi-ku
Abstract
This paper expounds the basic characteristics of audit risk, analyzes the main reasons of the audit risk from three aspects of audit subject, audit object and environment, and advances some measures for preventing the audit risk.
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This paper expounds the basic characteristics of audit risk, analyzes the main reasons of the audit risk from three aspects of audit subject, audit object and environment, and advances some measures for preventing the audit risk.
Key concepts: Audit, Audit risk, Audit plan, Business, Internal audit, Joint audit, Accounting