防范审计人员法律责任风险的对策

时间：2008-10-20 17:23 来源：考试吧

　　审计职业界面对日益变化的经济和法律环境，面对日益加大的法律责任风险，不仅不能退缩或消极对待，反而应该采取积极的态度，勇于承担责任，并积极寻求科学和有效的措施减轻自己所面临的法律责任风险，尽量避免法律诉讼的发生。防范审计人员法律责任风险的对策主要有：

　　1.明确会计人员和审计人员的责任

　　2.严格遵循职业道德规范和执业准则

　　3.所有的审计业务必须采用经双方同意和签字的协议书

　　4.聘请熟悉和精通法律的法律顾问

　　5.深入了解被审计单位的情况

　　6.为审计人员提供充分的职业培训和职业咨询

　　7.建立审计工作的有效监督和检查体系。

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