Auditors Occupational Risks

In order to make the Certified Public Accountants developing toward the healthy direction of our country and strengthen the ability of the existence, development and competition of auditing the occupation field oneself, there is necessity making to audit occupation field and social public confrontation to audit occupation risk to contain objective and explicit understanding. But, the great majority discussion concerning auditing risk usually just limits at to audit item risk, or is audit the item risk and audit risk etc. In light of this, I think, research auditing risk not only need to consider auditing item risk, but also should also analyze research to audit occupation risk and both of contact.Although the audit risk research has been the hot point discussion problem for a long time in audits theory field, but for audit occupation risk has not been payed close attention to so much. Environment of the variety will cause to audit occupation risk to appear in different way, this will make the confrontation audit occupation risk to want to continuously take into to pay attention to and study.This text is based on numerous foundations that have already had a research achievement, according to from analysis problem, discover problem arriving the problem-solving way of thinking discuss the actualities of the audit occupations risk in our country from the subjective factors of the outside objective factor and the internality, and in the text of put forward solving methods and suggestion in the fifth part.The textual of the text constitutes of four parts:The first part discussed to the basic theory of audit risk; The second part discussed to reasons of come into been of audit occupation risk; The third part discussed to audit occupation risk formation process; Four-part discusses to audit occupation risk to evade paths.This text lead into the concept of "audit occupation risk" what problem is less paid attention to. Audit environmental situation in our country, Objective and subjective elements from the aspects of audit occupational risks are described, and put forward to evade the counter plan of audit occupation risk.