2008•Journal of Shaoguan UniversityRequires access

Reasons Led by Audit Risk and Countermeasures

Feng Luo

Abstract

Reducing audit risk is one key way to improve the quality of audit.At present,the causes of audit risk include objective and subjective reasons.If the CPAs would like to reduce audit risk,they must use computer supporting technology for audit completely,and improve the independence of audit and the structure of CPA firms,and acquire the method for evaluating audit risk.

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Key concepts: Audit, Audit risk, Audit plan, Internal audit, Business, Information technology audit, Quality audit, Joint audit