摘要近年来中外审计失败案件频繁爆发，许多国际、国内著名的会计师事务所声誉扫地、损失惨重、甚至倒闭，未管理好会计师事务所风险是极其重要的原因。从理论上分析会计师事务所风险管理的特性、必要性、要素及针对其各种风险进行识别、评估及应对的分析对于加强我国会计师事务所风险管理具有理论意义与实际价值。本文共分为三个部分，结构与内容如下：第一章，会计师事务所风险管理基础理论。本章是全文分析的前提，为阐述会计师事务所风险管理奠定了理论基础。本章分为三节，首先阐述了广义的风险管理的概念，接着阐述了会计师事务所风险管理的内涵，说明了会计师事务所企业风险管理框架，引用了COSO对企业风险管理框架的描述，最后论述了会...Abstract In recent years, Chinese and foreign audit failure cases occur frequently. Many international and domestic well-known accounting firms’ reputation has suffered serious losses, and some firms have even closed down. The reason is that accounting firms did not have a good system of risk management. This article is divided into three parts, and the structure and content are as follows: The fi...学位：会计硕士院系专业：厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心（MPACC）_会计硕士(MPACC)学号：X200515716
