摘要:随着我国市场经济的发展和会计师事务所体制改革的深入，审计在市场经济运行中的监督作用日益突出，审计风险也随之加大。加强审计风险管理，有效控制和规避审计风险，提高审计质量，提高会计师事务所的信誉已成为人们普遍关注的话题。

　　　本文从我国会计师事务所的组织形式以及面临的审计风险的现状入手，对审计风险的基本理论作了简要说明，再此基础上分析了由于内、外因素所引起的审计风险，最后结合勤业会计师事务所从完善控制、强化意识以及提高人员素质等方面来防范审计风险。

关键词 会计师事务所；审计风险；防范

Abstract:With the development of China's market economy and the deepening of accounting firm's system reform, the supervising role of audit in the operation of the market economy is increasingly prominent, which increases the audit risk as well. Therefore, it  has become a topic of widespread concern to strengthen the audit risk management, control and avoid audit risk effectively, improve audit quality, and increase the credibility of accounting firms.

　　　This paper begins with the organizational form of accounting firms and the status of audit risk and makes a brief description of the basic theory of audit risk. On the basis of this, the paper analyzes internal and external factors of audit risk. Finally, combining the case of Qinye accounting firm, the paper suggests to prevent the audit risk from perfecting control, strengthening awareness and improving the quality of personnel.

Keywords  CPA  accounting firm  audit risk  prevention method