摘要:對(duì)會(huì)計(jì)師事務(wù)所的審計(jì)風(fēng)險(xiǎn)進(jìn)行有效控制，有助于審計(jì)行業(yè)的良性發(fā)展。本文在國(guó)內(nèi)審計(jì)風(fēng)險(xiǎn)研究現(xiàn)狀的基礎(chǔ)之上，界定了審計(jì)風(fēng)險(xiǎn)的涵義，分析了審計(jì)風(fēng)險(xiǎn)的特征，介紹了審計(jì)的基本模型包括傳統(tǒng)審計(jì)模型和現(xiàn)代審計(jì)模型。以昆山豐瑞聯(lián)合會(huì)計(jì)師事務(wù)所為例，分析了該事務(wù)所審計(jì)風(fēng)險(xiǎn)的成因。注冊(cè)會(huì)計(jì)師方面，注冊(cè)會(huì)計(jì)師專(zhuān)業(yè)技能不足和職業(yè)道德缺失；會(huì)計(jì)師事務(wù)所方面，審計(jì)程序不規(guī)范、風(fēng)險(xiǎn)評(píng)估不全面、審計(jì)抽樣方法不全面以及獎(jiǎng)懲制度不合理；被審計(jì)單位方面，公司內(nèi)部控制制度不完善以及財(cái)務(wù)報(bào)表編制不規(guī)范和舞弊。針對(duì)該事務(wù)所提出了審計(jì)風(fēng)險(xiǎn)的控制措施：要對(duì)審計(jì)風(fēng)險(xiǎn)有全面的認(rèn)識(shí)，要重視重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估、謹(jǐn)慎承接業(yè)務(wù)、科學(xué)設(shè)計(jì)審計(jì)抽樣方法以及加強(qiáng)與客戶的溝通。對(duì)于外部環(huán)境方面，需要完善法律法規(guī)和監(jiān)管機(jī)制，還要添加審計(jì)第三方委托人，提高審計(jì)獨(dú)立性。 

關(guān)鍵詞 審計(jì)風(fēng)險(xiǎn)；成因；控制

Abstract:The control of CPA audit risk contributes to the sound development of the audit profession. The paper bases on the Present researches of domestic audit risk, which describes the basic theory of the meaning of the audit risk and characteristics and basic audit model, such as the traditional audit model and the modern risk-oriented model. As Kunshan Fengrui CPA for example, the paper identify the audit risks impact factors of Kunshan Fengrui CPA. In Certified Public Accountants, Certified Public Accountants dose not have enough professional skills and lack of professional ethics. In aspect of CPA, the non-standard audit procedures and risk assessment is not comprehensive, as while as audit sampling methods are not comprehensive and reward system are unreasonable. The Company's internal control system is imperfect and the preparation of financial statements is not standardized and fraud. We should take some measures to control the risk. We must have a comprehensive understanding of audit risk, followed by attention should be paid to the assessment of the risks of material misstatement, which cautious to undertake the business, scientific design audit sampling methods, and strengthen communication with customers. In External environment, we need to improve the legal and regulatory mechanisms, but also add audit third-party trustor to improve the independence of the audit.

Keywords  Audit risk  Causes  Control