he work of supervision and inspection in the entire audit process,and gives recognition to the excellent project team,and holds the team fault liability for the audit risk in violation of the provisions an d slack work.РConclusionРIn China,auditing is high-risk profession.The main bearer of the risk is CPA,and the goal every accounting firm need to pursuit is to reduce the audit risk of CPA.Only reduce the audit risk of CPA,the development of accounting firm can be achieved continuously.Р目录Р1. 有关会计师事务所审计风险和防范的探讨Р1.1审计风险研究的目标和意义.....................................1 Р1.2会计师事务所存在的问题.......................................1Р1.3审计风险增加的原因...........................................3Р1.4注册会计师降低审计风险的策略.................................5Р1.5结论.........................................................7