摘要：本文从分析注册会计师审计风险的含义入手，总结归纳了注册会计师审计风险的基本特征，包括客观性、不确定性、全过程性、严重性和可控性。将现代的审计风险模型与传统的模型进行比较，分析注册会计师审计风险的成因，并将注册会计师审计风险的构成要素大致归纳为客体因素、主体因素和社会环境因素。客体因素主要围绕被审计单位来讨论，主体因素从注册会计师本身、会计师事务所和审计方法三个方面进行研究，社会环境因素主要讨论了市场经济制度尚不完善、社会环境日趋复杂、法律诉讼不断增加。在此基础上，提出了相应的注册会计师审计风险的控制措施，包括被审计单位加强和完善治理结构，注册会计师严格遵循职业道德和提高自身专业胜任能力，建立健全会计师事务所质量控制制度与自保制度，创造良好的社会环境,建立健全法制环境,建立和完善信用监管和惩罚机制，建立保障制度等。
关键词：注册会计师； 会计师事务所； 审计风险； 审计方法； 审计风险控制
Abstract：The passage starts from analyzing the meaning of the audit risk of certified public accountants, and summarized the certified public accountants audit risk's characteristics, including objectivity, uncertainty, whole procedure, seriousness and controllability. Compare modern audit risk model with the model of the traditional one, analyze the causes of the certified public accountants audit risk, and broadly sum up the certified public accountants audit risk elements into the object factors, the main body factors and social environmental factors. Object factors will be discussed referring to the audited units; main elements' research will be conducted from three aspects of the accountants themselves, the accounting firms and audit methods; social environment factors will discuss the market economic system's imperfection, social environment's increasing complexity, increasing cases of legal action. Based on this, we put forward the corresponding registered accountants audit risk control measures, including the audited work units should strengthen and consummate their governance structure; the certified public accountants should abide by the professional ethics strictly and improve their professional competence; establish and perfect quality control system and the accounting firm self-preservation system, create a good social environment, establish and perfect the legal environment, and establish and perfect the supervision and punishment credit mechanism, establish a security system, etc.
Keyword:Certified Public Accountants; Accounting Firm; The Audit Risk; The Audit Methods; The Audit Risk Control
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