摘要:随着一系列审计丑闻的相继曝光和会计舞弊事件的频繁发生，会计师事务所的审计风险管理成为很多学者的研究对象。我国会计师事务所正处于初级发展阶段，承担风险的能力较弱。加强审计风险管理，提高审计质量，是我国会计师事务所存在和发展的关键所在，也对维护我国经济市场秩序，促进国民经济稳定发展有着重要意义。本文在前人研究的基础上对会计事务所的审计风险管理进行研究。论文主要分为四部分：

第一部分为研究背景及意义。明确了研究全面审计风险管理的目的，总结国内外研究现状。

第二部分系统地论述了全面审计风险管理，包括对审计风险、审计风险管理以及全面审计风险管理的进行论述。

第三部分分析我国会计师事务所审计风险管理问题以及以“全员”审计风险管理方法为主要研究内容对会计师事务所进行全面的审计风险管理

第四部分以“全员”审计风险管理方法出发，对会计师事务所在开展审计业务时如何防范和控制审计风险进行全面管理。

最后对整个论文进行了客观的总结。

关键词:审计风险；全面审计风险管理；会计师事务所

Abstract:With a range of audit and accounting fraud scandals one after another exposure events occur frequently, certified public accountants audit risk management for many academics from the object.China's accounting firms are at an early stage of development, bear the risk of power is relatively weak.Strengthening audit risk management to improve audit quality, is the key to existence and development of China's accounting firms, to safeguard China's economic order in the market, promote the steady development of the national economy is of great significance.In the predecessor of this article on the basis of the study on the accounting firm audit risk management study.Papers are mainly divided into four parts:

　　　Study on the background and significance of the first part.Explicitly on overall audit risk management objective, summary of research at home and abroad.

　　　The second part of the system is examined overall audit risk management, including on audit risk audit risk management, auditing, risk management, and comprehensive discussion.

　　　Third parts analysis China's certified public accountants audit risk management issues, as well as to "full" audit risk management approach as the main research content and the accounting firm to conduct a comprehensive audit of risk management

　　　Part four "full" audit risk management methods, and public accounting firms to conduct audits business how to guard against a full management and control of audit risk.

　　　Finally an objective summary of the entire paper.

Key words：Audit risk;comprehensive audit risk management;accounting firm