Along with the development of social market economy, the audit risk is getting more and more severe for chartered accountants and their offices to evade the audit risk.

• 摘要随着我国社会主义市场经济的发展，注册会计师的审计风险也越来越大，加强对审计风险的防范已是摆在事务所和注册会计师面前的重要课题。