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影响审计风险的因素 法律问题
释义
法律分析:
影响审计风险的因素有很多方面方面,包括但不限于以下几个方面:经济方面因素、法律方面因素、政治方面因素、人文方面因素等等。同时,影响审计风险的因素按照是否可以改变又分为客观影响因素以及主观影响因素两种。对于客观影响因素来说,它是可以改变的,而对于主观影响因素来说,它是不能改变的。
法律依据:
《独立审计基本准则》 独立审计基本准则是独立审计准则的总纲,是对注册会计师专业胜任能力的基本要求和执业行为的基本规范,是制定独立审计具体准则、实务公告和执业规范指南的基本依据。
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更新时间:2026/3/22 0:02:11