独立审计风险与控制研究目录目录摘要 (III)ABSTRACT (IV)一、独立审计风险概述 (1)（一）独立审计风险的含义 (1)（二）独立审计风险产生的背景 (1)（三）独立审计风险的动因 (2)（四）独立审计风险的特征 (3)二、独立审计风险的现状调查与分析(以云南的会计师事务所及审计客户为调查样本) (4)（一）独立审计风险的现状调查 (4)（二）独立审计风险的影响因素分析 (5)（三）宏观因素的调查和分析 (6)（四）微观因素的调查和分析 (7)三、独立审计风险的计量与分析 (8)（一）独立审计风险的计量模型 (8)（二）独立审计风险的计量方法 (9)四、独立审计风险的管理 (10)（一）独立审计风险的管理制度 (10)（二）独立审计风险的管理措施 (11)（三）独立审计风险管理的意义 (11)五、结论 (12)参考文献 (13)摘要独立审计作为独立的第三方提供的保证程度较高的签证业务，在对被审单位的财务报表资料进行审计收集审计证据，出具审计报告,发表审计意见。
为企业和投资者等建立了沟通和了解的渠道，注册会计师出具的审计报告为投资者、潜在投资者等做出经济决策提供了保证程度较高的财务信息。
但是由于现在的经济环境越来越复杂，企业在经济活动中的经济关系也是越来越复杂，企业可能存在舞弊作假等欺骗他人的行为。
若是存在这种情况，注册会计师又没有通过审计程序发现，就会出具不符合实际情况的审计报告，发表不恰当的审计意见。
从而影响所有者、潜在投资者等对企业的了解从而做出错误的经济决策，导致的损失可能会要求注册会计师和会计师事务所承担法律责任，赔偿经济损失，这就是独立审计风险。
独立审计风险涉及利益关系人多，范围广泛，金额大，其还会扰乱经济秩序，影响经济良好的发展环境。
若其发生对会计师事务所的发展和审计行业的声誉影响都很大，所以社会各界都很关注独立审计风险问题。
本文在此情况下简单的谈谈对独立审计风险的看法，独立审计风险是财务报表存在重大错报时注册会计师发表不恰当审计意见的可能性。
产生独立审计风险有被审单位有意的作假舞弊，不合理的审计计划和审计程序等。
独立审计风险虽然是客观存在的，但是可以对其进行管理控制，将其控制在可以接受的低水平，这是面对独立审计风险的良好的方法。
对独立审计风险的控制和管理在不同的层面有不同的方法和措施，国家应该建立健全的相关法律法规体系；会计师事务所应建立完善的独立审计风险管理控制制度；注册会计师应制定合理恰当的审计计划和审计程序。
对独立审计风险的管理和控制是为了将其控制在较低的可接受的低水平，为了提高审计质量，为了维护审计行业的声誉，为保证经济环境的正常良好秩序，注册会计师作为经济活动中的一个主体应为经济的发展做出相应的贡献。
关键词：独立审计风险影响因素分析风险控制管理AbstractIndependent audit as an independent third party guarantee provided by a higher degree of business visa, audited financial statements of the audit data collecting audit evidence, audit reports, audit opinions. To establish the communication and understanding of the channels for enterprises and investors, the audit report issued by certified public accountants make economic decisions for investors, potential investors provide a higher degree of financial information. But due to the current economic environment more and more complex, the enterprise economic relations in the economic activities of the enterprise is more and more complex, there may be a fraud and deception of the behavior of others, if this is the case, the CPA is not found through the audit procedure, audit report will be issued inconsistent with the actual situation, reporting the inappropriate audit opinion, thus affecting the owners, potential investors to understand the enterprise to make wrong economic policy, led to the loss may require the CPA and the accounting firm to undertake the legal liability, compensation for economic losses, this is the risk of independent audit. The independent audit risk relates to the interests of people, a wide range, large amount, it also disturbs the economic order, affect the environment and economic development a good reputation effect, if on the occurrence and development of CPA firms and audit industry is very big, so the community are concerned about the independence of audit risk.Talk about simple in this case this article views on the independent audit risk, audit risk is the financial statements are materially the wrong time of Certified Public Accountants published possibility of inappropriate audit opinion. The independent audit risk audit fraud fraud intentionally unit, unreasonable audit plan and audit procedures. The independent audit risk is the objective existence, but you can control its, its control at a low level can accept, this is the face of the good method of independent audit risk. The control and management of the independent audit risk has different methods and measures in different levels, countries should establish andperfect the relevant laws and regulations system, the accounting firm shall establish and perfect the management control system of independent audit risk, registered accounting department shall formulate audit plan and audit procedure reasonable and appropriate. The management and control of the independent audit risk is to be in control of the lower acceptable low level, to improve the quality of audit, in order to maintain the audit industry reputation, in order to ensure the normal economic environment in good order, for the CPA as a subject of economic activities and make a little contribution to the development of economy.Key word: The independent audit risk influencing factors analysis control and management一、独立审计风险概述（一）独立审计风险的含义独立审计风险是在审计业务中由于被审计单位本身的财务报表就存在错误或问题，而注册会计师没有制定合理恰当的审计程序和计划，没采取正确的审计方法等原因没能得出正确的审计结论，由此发表了不恰当的审计意见造成了审计失败的可能性。
注册会计师和会计师事务所可能会因为审计失败而被起诉，对审计失败给相关利益体造成的损失要承担相应的责任。
关于独立审计风险的含义许多专家学者对此进行了相应研究，从不同的角度对独立审计风险进行了阐述。
《柯勒会计词典》认为审计风险一是已审计的财务报表，实际上未能按公认的会计准则公允地反应被审计单位财务状况和经营成果的可能性；二是在被审计单位或审计范围中存在重要错误，而未被审计人员觉察的可能性。
《国际审计准则》认为审计风险是审计人员对实质上错误的财务资料可能提供不适当意见的风险。