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从审计模式的演进看风险导向审计(Looking at risk oriented audit from the evolution of audit model)
从审计模式的演进看风险导向审计(Looking at risk oriented audit from the evolution of audit model)
Audit process, breakthrough model, evolution process
Since 1980s, the CPA breaks through the traditional audit mode in the audit process of specific projects, developed a audit risk assessment center audit mode, in order to ensure and improve the quality of audit, which is the risk oriented audit model. This article attempts from the evolvement of auditing mode, discusses the advantages and disadvantages of the traditional auditing mode and the risk oriented audit model and application of the audit environment, i
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