Summary: In economic society, business management person drive its to be applied to accounting personnel to the pursuit of individual interest pressure; Or because of reason of accounting personnel oneself, cause accounting personnel to violate existing accountant statute, in the practise fraud in accounting work, bring a loss to the society. Because accounting personnel fails to fulfill social responsibility to bring losing possibility to the society,this is planted, it is accountant risk namely. The loss is the person that information is used use erroneous information and arise, accountant information breaks the expressional form that is accountant risk really.

Shallow consider accountant risk and accountant message lack fidelity

The economic phylogeny all without exception of world developed country proved one country healthy and harmonious development of economy cannot leave real accountant message. Current, our country still fails from on the whole keep within limits is false of information spread. The author thinks, accountant information is broken is accountant risk and audit risk really the result of joint action, controlling accountant venture is to solve accountant information lack fidelity indispensable way.
　　
One, the authority of modern society duty the existence that the structure decided accountant risk
　　
Hero of domestic well Kao treats American famous accounting to be written in its place " the accountant is metric and academic " in put forward, the accountant is tool of chalk it up not just, however one of system of social management liability objective activity. He thinks modern society is to build go up in network of a responsibility, accounting personnel goes in the management concern that joins client and person of be in charge of as a third party. That is to say, accounting personnel should stand on the footing of a third party, have the responsibility that provides true accountant information to the society.
Be in however economic society is at present medium, business management person drive its to be applied to accounting personnel to the pursuit of individual interest pressure; Or because of reason of accounting personnel oneself, cause accounting personnel to violate existing accountant statute, in the practise fraud in accounting work, bring a loss to the society. Because accounting personnel fails to fulfill social responsibility to bring losing possibility to the society,this is planted, it is accountant risk namely. The loss is the person that information is used use erroneous information and arise, accountant information breaks the expressional form that is accountant risk really.
　　
2, the element analysis that affects accountant risk
　　
Above all, the enterprise is a society each couplet node of square interest: Investor gets investment pay from which, administrator gets pay from which, the government gets taxes from which. Below a lot of circumstances, each interest conflicts from time to tome. What investor, controller considers from individual angle more setting out is an enterprise microcosmic benefit. What the government considers from whole society angle is implementation homeland resource the macroscopical interest of best configuration. The difference of microcosmic interest and macroscopical interest caused the generation of accountant risk greatly, the error of both is bigger, accountant risk is bigger also.
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