文献出处：C E Hogan. The Discussion of Audit Risk Control [J]. Contemporary Accounting Research, 2015, 25(1): 219.原文The Discussion of Audit Risk ControlC E HoganAbstractFor any one market, seeking resources optimal configuration is its internal requirements, this requirement with complete information between market subjects, in reality, however, investors and by investors, creditors and debtors, regulators and inevitable existence of information asymmetry between the regulated, audit the generation of the industry is to eliminate the information asymmetry. Certified public accountants to verify statements of the financial information of foreign enterprises and other information, the truth of market main body with information as close as possible to complete information is the process of the audit. Since the audit conclusion is certified public accountants in sampling surveys on the basis of the subjective conclusion, usually can't be absolutely perfect information, the audit risk and the audit risk is the audit itself inherent cannot evade a question.Keywords: audit risk, audit risk management and risk control1 IntroductionAuditing profession development, has become an indispensable organic part of market economy, in the establishment and maintenance of the capital market development, holds an important place of audit, audit of the financial market is hard to imagine.In recent years, however, in view of the accounting firms and certified public accountants case erupted repeatedly, most lawsuits and high litigation of the damages to the whole industry development.2002 of the American journal of accounting statistics results show that the United States over the past 15 years for the auditor to accuse lawsuit, far more than the whole industry occurred in the 105 - year history of the total number of ['];European Ernst & young, KPMG, delete and PWC international accounting firms in 2007, a year only received compensation lawsuit, claim amountmore than $1 billion in six, demanded amount of between $350 million to $1 billion with 12.Strengthen research of audit risk and its management, therefore, not only relates to the interests of the subject of audit and reputation, and is related to the construction of the economic system, is not only beneficial to audit the construction industry, promote audit, benign and healthy development of the career but also to contain or block the audit risk caused a chain reaction, make the audit resources to have economic benefits and social benefits in the direction of the flow, promote the reasonable allocation of social resources and social stability.2 Literature reviewIn 1978, D.H. Roberts (D.H.R obverts) raises the ultimate audit risk model, its mathematical expression is: the ultimate risk inherent risk control risk x 2 analytical detection risk and (+ sampling risk not sampling risk).In 1981, the auditing standards board (AlCPA) standards of 39 announcement the audit sampling and brought forward a new model of audit risk, this theory is that the audit.Risks from the analysis of inherent risk, control risk and detection risk and testing of four risk in detail, including: inherent risk and control risk the risk of significant error in financial statements and analytical examination and detailed test risks said the risk of significant error in the financial statements are not found. In 1983, the auditing standards board (AICPA) is explained in the auditing standards no. 47 "audit risk and the importance of audit services" (sAS47 #) of the audit risk model and made the changes, the revised audit model: audit risk inherent risk 2 x check risk control. As a result of this model includes the main audit risk factors, and shows that the number of the relationship between each risk factor, convenient measurement, operability and applicability, and therefore most audit organization and the international accounting firms are using this model, the independent auditing standards are also using this model. In 2004, the international auditing standards are revised in SAS47 # auditing standards audit model on the basis of a new audit risk model is put forward, its abstract expression is: the risk of material misstatement risk in audit risk = x check, this model to control risk and inherent risk into comprehensiverisk, and said with the risk of material misstatement. The model that audit risk depends on the size of the material misstatement risk and check risk, certified public accountant shall risk assessment of the implementation process, evaluation of material misstatement risk, and further to design and implement audit according to the results of the assessment program, to control the inspection risk, to reduce audit risk to an acceptable level.And for some institutions and scholars，Audit risk theory put forward its own views is put forward in 1983: Audit risk inherent risk control risk x x = analytical detection risk and substantive test risk [6]; the auditing practices board (APC) in 1988, an audit risk model is put forward, namely: audit risk = inherent risk control risk x x x sampling risk. In 1997, Alvin. A. Arenas and James k. loss baker (Alvin a. Arenas and James k. Lob eke) published monograph in combination with the audit learn A "(Auditing - An integrated Approach) adopted the system foundation audit and the risk-based audit pattern, on the basis of the risk assessment of the audited units, comprehensive analysis and evaluation of various influence factors of the audited units of economic activity, and according to the quantitative risk level to determine the implementation of the audit scope, focus, and carries on the substantive examination.3 Audit risk management and control3.1 Audit project management and controlEntrusted by the audit stage, first of all should carefully choose the auditees. Industry, the development level of industry correlation and macro-economic conditions, the types of industry market information such as help auditors on the current operating situation of the customer to make a preliminary judgment, and thus to initial positioning its risk. Customer’s own information focus should examine its management level, management level and sustainable management ability and senior management personnel quality, and so on and so forth. Auditors take special attention in the understanding of the unusual move, especially in the audit of listed company, any signs of abnormal behavior will have its exposed, namely risk signal. Between the auditor and the client if there is a related party relationship will affect theindependence of the audit, therefore when determining accepting new clients to avoid this kind of relationship to weaken the independence of certified public accountants. In commissioned phase can be a new customer list to inform law firm of professional auditors.Implementation stage of the audit specific controlled by implementation and business substantive testing phase and implementation detailed analytical testing and balance testing phase two phases, this stage guided by the audit plan, audit risk control oriented, to obtain audit evidence as the basic goals, the establishment of the internal control system of the audited units first and abide by the conditions for conformance test, according to the test results revised audit plan; And then to substantive testing of accounting report project data, evaluation and appraisal according to the test result.Way to achieve the goal of certified public accountants audit is the implementation of audit procedures, and the result is to achieve the goal of the audit through the audit report to reflect. Audit report reflects the client's final request, also reflect the quality of audit work to accomplish the task, and is also the judgement of the audited matters and conclusion. Therefore audit report stage is to audit the project quality and degree of risk control, the last part of the project risk control.3.2 Audit industry risk management and controlA sound system of laws and regulations is the audit laws is the basic measures to guard against auditing risk. Audit theory system must have a tight inner logic, to become a mature discipline and guide audit practice. Revised auditing standards as the core of the audit standard system, pay attention to the improvement on the application of audit risk model, perfect the risk-oriented audit on the implementation of the specific procedures of specific methods, such as the evaluation of internal control system, the control test and confirm the audit sampling method, test phase use expectation level of audit risk, inherent risk, control risk and detection risk and legal responsibility audit litigation risk and evaluation method, etc., for the auditor in practice to establish a normative and principled technical guidance system, enables the auditor's practice to rules-based and laws.An institute of certified public accountants should give full play to the function of its industry association, to further promote the improvement of the industry standards, strengthen supervision, to establish credit rating, filing system, peer review and experience exchange. In addition, an institute of certified public accountants shall promote the legislation and building rules and regulations, work, and take some measures to protect the lawful rights and interests of a member of the association. To explore in practice, summarize the experience on the basis of the audit work must be formulated in compliance with standards and guidelines as soon as possible, the audit procedures, content, clerical, language use and so on shall be clearly stipulated; Strengthen the constraints supervision mechanism, establish and perfect the relevant regulations of the peer review and the system.3.3 Audit environment risk management and controlThe audit environment is constantly changing. Industrial society to information society and the transformation of the knowledge economy era, the progressive realization of economic globalization, the modern enterprise system gradually introduced, further improving the corporate governance structure, information technology is widely applied in the audit practice, etc. Play an important role in the audit environment, is the auditor's quality and skills, social expectations and requirements for the audit, the development of related disciplines and so on.For the improvement of the audit environment and reform, not the auditing profession or an institute of certified public accountants can be achieved, it needs the joint efforts of the whole society, such as the correct understanding of the auditing profession widespread public, to reduce the audit expectation gap; To improve the standardization of the capital market operations and the transparency of information disclosure; Perfect the construction of accounting legal system, etc.4 ConclusionsAudit is to monitor the development of social economy, the important aspect of optimizing the allocation of resources, the development of capital market prosperity and stability is particularly important. Audit risk management throughout all aspects of the audit activities, throughout the audit activities. Public accounting firms andcertified public accountants as the main body of the audit risk management, especially must pay attention to in the daily audit practice and strengthen the audit risk management, they need to improve its own, perfect the causes of audit risk, and thus achieve the control of the audit risk more effectively.译文对审计风险控制的探讨C E Hogan摘要对于任何一个市场而言,寻求资源的最优配置都是其内在要求,这要求市场主体之间具备完全信息,然而现实中,投资者与被投资者、债权人与债务人、监管者与被监管者之间必然存在信息的不对称,审计这一行业的产生就是为了消除这种信息的不对称。