我国实行风险导向审计几点思索.docVIP

我国实行风险导向审计几点思索 　　摘要:随着国内外重大审计失败事件的不断发生，风险导向审计作为一种重要的审计理念和方法，受到审计职业界和学者的关注。审计风险准则的生效对现代风险导向审计模式的理解以及在我国的适用性分析就显得十分重要。 关键词：风险导向 ； 审计风险 ； 风险评估 Abstract: With the major internal or external audit failure events continue to occur, the risk-oriented audit as an important audit concepts and methods by the audit profession and the attention of scholars. The commencement of the audit risk criteria understanding of modern risk-oriented audit model and the applicability of analysis is very important. Keywords: risk-oriented; audit risk; risk assessment 中图分类号：F239 文献标识码：A文章编号：2095-2104（2012）