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随着2001年以来安然、世通、施乐等美国巨型上市公司暴露的会计、审计、公司治理、自律监管等方面的严重问题以及国内中国银行、建设银行等国有银行重大舞弊案,企业风险管理越来越受到广泛关注和重视,人们意识到只有实施全面风险管理,加强风险管理的监督与评价,才能有效抑制或降低企业风险,在提升企业价值的同时降低注册会计师审计风险。
With the serious problems of accounting, auditing, corporate governance and self-regulation and oversight exposed by American giant listed companies such as Enron, WorldCom and Xerox since 2001, as well as major fraud cases of state-owned banks such as the Bank of China and China Construction Bank, the risk management of enterprises The more people are aware of and pay attention to it, people realize that only the implementation of a comprehensive risk management and risk management supervision and evaluation can effectively reduce or control the risk of the enterprise, enhance the corporate value while reducing the CPA audit risk.