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摘要：所有权与经营权分离的企业运转模式，促动了注册会计师审计行业的产生与发展。近年来，随着我国市场经济发展的不断健全以及资本市场完善进程的提升，注册会计师审计作为市场经济控制机制的重要组成部分，在推动经济高效运转方面，发挥着举足轻重的作用。但是，注册会计师审计行业在繁荣发展的同时，依然存在着许多短板问题及潜在风险，而注册会计师审计风险便是最为常见和损害力最强的表现风险之一。并且，随着企业发展的日益复杂化和金融创新的层出不穷，注册会计师所面临的审计风险也愈发严峻。因此，本文基于新的时代背景和我国的环境因素，在对我国注册会计师审计风险的成因防范现状进行梳理剖析的基础上，结合具体的案例风险，为我国注册会计师进行审计风险的防范提供相应的对策建议，以促进审计行业的健康持续发展。43676
毕业论文关键词： 注册会计师；审计风险；成因；防范措施
Certified public accountants audit risk and measures
Abstract：Classification of ownership and management of enterprise operation mode, actuating the generation and development of certified public accountants audit industry. In recent years, along with the development of market economy in our country and improve and perfect the capital market process of ascension, the certified public accountants audit as a control mechanism is an important part of market economy, in promoting the economic and efficient operation, plays a vital role. But, at the same time, the auditing profession in the prosperous development of certified public accountants still exist many short board problems and potential risks, and certified public accountants audit risk is the most common and one of the risk of damage to the strongest force. And, as the growing complexity of the enterprise development, and financial innovation emerge in endlessly, certified public accountants audit risk is facing increasingly serious. Therefore, this article is based on the new time background and the environmental factors of our country, the current situation of our country the cause of certified public accountants audit risk prevention, on the basis of combing analysis, risk with specific cases, and for Chinese certified public accountants audit risk prevention to provide the corresponding countermeasures and Suggestions, so as to promote the healthy and continuous development of the audit industry.
KeyWords：Certified public accountants; Audit risk; Genesis; Measures to prevent
目 录
引言 1
一、注册会计师审计风险的概述 2
（一） 注册会计师审计风险的概念界定 2
（二） 注册会计师审计风险的基本特征 2
（三） 注册会计师审计风险的类型 2
二、我国注册会计师审计风险的成因及防范现状分析 4
（一） 我国注册会计师审计风险的成因分析 4
1、 审计项目的风险因素 4
2、 会计师事务所的风险因素 4
3、 审计行业的风险因素 5
（二） 我国注册会计师审计风险防范的现状剖析 5
三、审计风险的具体案例分析 6
（一）万福生科审计风险的案例简介 6
1、 万福生科财务造假案的曝光 6
2、 万福生科财务造假的实施手段