审计风险是客观存在的,它贯穿于整个审计过程的始终。控制审计风险,审计行业方面：应在在全行业范围内建立健全审计质量控制制度,建立起拥有行业立法、行业监督和行业维护的全方位、多层次的审计行业体系;会计师事务所方面：应建立风险责任制度,审慎选择被审计单位,合理地提取风险基金或购买责任保险,建立专业指导机制;注册会计师方面：应认真制定审计方案,严格按照执业准则开展工作,采用可靠、有效的审计技术方法,认真、坚持不懈地深入学习《企业会计准则》。%Audit risks exist throughout the whale auditing process. To control audit risks, a sound quality control system should he set up in the audit industry, an all-round, multi-level audit system that could make the roles, supervise and safeguard the industry. The accounting firms should establish a risk liability system, make prudent choices on the audited parties, draw reasonable risk fund or buy liability insurances and build professional guidance mechanism. The registered accountants should formulate auditing projects seriously, deal with the work in accordance with the professional standards rigorously, take reliable and effective audit techniques, and study the Accounting Standards for Business Enterprises with persistence.
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