摘要：会计师事务所审计对于市场经济起着重要的监督环节,在维护经济秩序方面的作用尤为凸显。可是近20年中国的市场经济变化十分巨大，经济模式也更加复杂，与此同时，人们对于财务信息的要求也越来越高。社会公众对于会计师事务所更高的期望和审计越来越强的技术难度造成了会计师事务所额外的审计风险。

       可是随着美国安然公司财务丑闻，深圳原野事件，绿新大地财务造假案件等，大家已经意识到了防范审计风险的重要性，并将理论结合实践提出来诸多防范审计风险的措施。可是，一方面我国会计师事务所起步较晚，又走过了一段弯路，与国外的会计师事务所相比，在审计风险控制方法上有一定的差距。另一方面，在中国特有的市场经济模式下，国外的审计风险控制方法是否行得通，也未确定。因此，中国会计师事务所在审计风险控制方面仍然将有很长的路要走。论文运用对比，举例等方法，通过对中国会计师事务所审计特点的研究来分析我国会计师事务所审计风险控制方法。指出其特点与不足，并提出改进的建议。

关键词：会计师事务所  审计风险  风险控制

Abstract: certified public accountants audit is a important part of market economy, but, it is also a important method to maintain economic order. Nearly 20 years, Chinese market economic has great changed, economic mode is more complex. At the same time, people demand taller and taller to financial requirement. The social public higher hope for certified public accountants and the more audit technical difficulties increase audit risk. 

       With the American Enron Corp financial scandal, people and certified public accountants have realized the importance of prevention of audit risks. And take many measures through by theory and practice. However，China’s certified public accountants start late, audit risk control method have some problem. Moreover, Chinese market economy is special, it is a problem whether or not the foreign audit risk control method fit us. So China’s certified public accountants have a long way to go. In this paper, I use comparative method and example method to analysis audit risk control method. Point out shortcomings and get suggestion

Key words: audit risk control  certified public accountants  risk control