2002•Unpublished venueRequires access
On the Control of Audit Risk
Chen Jian-song
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Abstract
What the registered accountant does is a job full of risks. So long as there are some drawbacks in the process of auditing or the statistics sampling audit is adopted, there will be audit risk. This article analyzes the factor and model of audit risk, and puts forward the strategy to control audit risk at different stages. In the end it makes worldwide comparison in the hope of helping the research of audit risk.