机构地区: 广东工业大学管理学院
出 处: 《财会通讯(学术版)》 2005年第12期80-83,共4页
摘 要: 本文分析了现代风险导向审计产生的背景、以毕马威会计师事务所为代表的国际现代风险导向审计的相关理念和模式以及在我国应用的现状。在此基础上,结合我国审计发展现状和经济环境从审计风险内涵、审计程序和审计重点阶段做出相应的改进,提出了以管理舞弊动机研究为重点,结合相关的财务预警信号、企业特征以及行业状况分析来把握和控制审计风险的思路,以加强现代风险导向审计在我国的应用。 This paper analyzes the arising background of business risk-based audit, its application in China, and the relative theory of the KPMG's BMP auditing model. Then taking the audit' development conditions and economic environment into account,makes some improvement in the risk essence and the key stages of audit. At last,it also suggests that make the motivation of management fraud as the key point of study, combining with the relative financial alarming signals and the conditions of the company or industry,to control the auditing risk,which will finally strengthen the application of the business risk-based audit in China.