深圳特区会计师事务所和北京中诚会计师事务所,因出具不实的验资报告和查帐报告而先后被责令解散,其教训是十分深刻的。不仅审计理论界开始注目审计风险问题,而且公证会计组织也采取了整顿等一系列措施。目前,公证会计风险管理已日益受到重视。现代公证会计风险管理的特征是实行全面的审计风险管理。所谓全面的审计风险管理,就是公证会计组织为减少审计风险,组织各职能部门和全体公证会计人员参加,通过建立一整套审计风险管理体系,综合运用各种审计风险控制手段和方法,控制形成审计风险全过程的各种因素的一种管理活动。首先,全面审计风险管理是一种全员管理。在一定意义上,审计风险的高与低,主要取决于每个公证会计人员是否认真、客观地遵循公证会计师职业道 Shenzhen Special Administrative Region Certified Public Accountants Co., Ltd. and Beijing Zhongcheng Certified Public Accountants have been ordered to dissolve for issuing false capital verification reports and audit reports. The lesson learned is very profound. Not only audit theory began to pay attention to audit risk issues, but notary accounting organizations also adopted a series of measures such as rectification. At present, notary accounting risk management has been paid more and more attention. Modern notary accounting risk management is characterized by the implementation of a comprehensive audit of risk management. The so-called comprehensive audit risk management is notarization accounting organizations to reduce audit risk, organize all functional departments and all notary public accounting personnel to participate, through the establishment of a set of audit risk management system, the comprehensive use of various audit risk control methods and methods to control the formation of the audit Risk management of the various factors of the whole process of management activities. First of all, comprehensive audit of risk management is a full management. In a certain sense, the high and low audit risk mainly depends on whether each of the notary accounting staff seriously and objectively follows the notarial accounting profession