关于现代风险导向审计在实务中运用地研究.pdf

现代风险导向审计在实务中运用研究 能适应信息社会和知识经济对审计方法的要求：现代风险导向审计是审计技术方法的重大创 新；现代风险导向审计通过对审计方法的重新塑造，要求审计师运用自上而下、自下而上相 结合的手段，对会计报表错报风险做出合理的专业判断。 关键词：审计方法系统理论战略管理审计风险 现代风险导向审计在实务中运用研究 Researchesintomodernrisk．orientated auditingpractices Abstract Social isall forthe ofoursocialistmarket auditingimportantpart development for marketevolution．Over20 in tothe economy,especiallycapital yearsopening-up restofthe hasmade and avitalrole．However world，socialauditing progressplayed thereisadistinctdifferencebetweenour andthe countriesinthe country developed a of and thisarticlewillmade aspectsindependentauditingtheorypractice．Therefore researchintothemodemrisk-orientatedtheoriesand in systematic auditing practices ordertocatch internationaladvancedmeasuresandnarrowthe up、Ⅳitll auditing gap． Thisarticlewilltakeanormativemethodin thereasonsmodem exploring why theoreticfimdamentaswellasits risk—orientated its occurs，what is，and auditing theoretic application． Fortraditionalriskmodel—thereexistinherentdefectsoftraditional auditing risk—orientatedinthefieldsof theoriesand basedon auditing auditing practices needsofsocialeconomic couldnotmeetthe mode