ements, but actually it's wrong, that have confirmed that the accounting statements in accordance with the accounting standards actually did not demand fair reflect the auditees' financial position, operating results and financial situation changes, or in the audited work unit or examination scope of the characteristics that suggest there has not been a major error and certified public accountants perceive of possibility; 2 it is certified public accountants think of mistake of accounting statements, but in fact is fair. It includes inherent risk, control risk and check the risk. Visible, China independent audit criterion to audit risk and the definition of the international auditing standards of audit risk in the definition is the basic of the same. Since audit in increasingly complex environment audit, the task facing increasingly difficult; The audit also need to support the cost benefit principle. The reason of the existence of the audit process to exist in the audit risk. This objectively demands certified public accountants note the possibility of the existence of risk, and adopt corresponding measures to avoid risk and control risk.
Editor this period of basic characteristics
The nature of the audit risk total performance for some traits or characteristics. When we discuss the connotation of auditing risk, after this should continue to audit risk characteristics, and that our country socialist market economy in the special performance. Now of points as follows:
The objectivity of the audit risk
Audit structure
Modern audit a remarkable characteristics, by sampling method is audit, that is, based on the part of the general characteristics of the sample to infer the overall characteristics, and the characteristics of sample and the general characteristics of more or less little error, this error can control, but it is difficult to eliminate. Therefore, whether statistical sampling or judgment sampling, according to the results of the review if the sample to infer the overall, will always have some degree of error, namely the auditors should assume certain degree of make the wrong conclusion of the audit risk. Even if is detailed audit, because of the economic business complex, management factors such as moral quality, still put in the audit results and the objective reality is not the same. Therefore, risk is always exist in the process of auditing activities, but these risks sometimes didn't produce a catastrophic consequences, or for auditors did not constitute a substantial loss just. So, through the audit risk research, people have to know and control the auditing risk and can only in limited space and time change risk in and the change in condition, reduce its occurrence frequency and reduce the loss of degree, and can't, it is impossible to completely eliminate risk.
The universality of the audit risk
Although the audit risk through the last audit conclusion and expected deviation expression comes out, but the discrepancy is caused by many factors, the audit activities of every link may lead to the generation of the risk factors. So, what kind of audit activities, and that adapt to the audit risk, and will eventually affect the audit risk. In general, may produce risk factor: the internal control structure control ability is poor; Important digital omissions, to the project's error evaluation and false note, the project's liquidity, the project's trades big, economic depression and is in a poor financial situation, sampling technology limitations, etc. From every concrete risk look, also by the many factors that make up. Therefore, the audit risk is universal, it exists in the audit process each link, any link to audit the fault, can enhance the audit risk (ultimate audit risk). Therefore, the final audit risk control, also depends on for all of those risk control (Anthony Ateele, 1992).
The audit risk potential
The existence of the audit responsibility i