摘要：Financial audit role can be justified in terms of three theories,namely motivational theory,agency theory and the theory of insurance. Theory envisages ensuring that the financial audit information reduces risk,reduces the risk that the information provided to users by public entities may not be correct. It is known that the submission of incorrect information may be intentional or unintentional. In this context,one can speak of risk information,other than the risk of bankruptcy,the latter being determined by events that can be anticipated,although the information submitted is correct. Financial and accounting information users should consider both the risk of failure and risk information,which is the probability that the information on which there was no likelihood of bankruptcy is expected to be erroneous. Implications could be the next chain: risk reduction information leads to a reduction in the risk premium demanded by investors,leading to a reduction in costs allocated to capital and thus the promotion of business. In this article we try to demonstrate financial audit role in risk reduction information,but with the justification that it is a reasonable assurance.
关键词：financial audit;insurance theory;risk of audit;information risk.
