Abstract: In this essay,to begin with,the concept of audit risk is clarified.Then the objective factors,the subjective factors and the inevitable innate factors of audit methods themselves,which contribute to the formation of audit risk are analyzed respectively.Finally in order to control audit risk and to decrease and avoid the loss due to audit risk,several countermeasures that may be taken are put forward.
Publication Year: 2003
Publication Date: 2003-01-01
Language: en
Type: article
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