机构地区: 广东经济管理学院
出 处: 《广东商学院学报》 2004年第1期50-54,共5页
摘 要: 风险基础审计是传统审计过渡到现代审计的标志,实施风险基础审计是有效减少审计风险、恰当分配审计资源、提高审计效率的途径。结合我国的审计实践,应注意,在应用风险基础审计模式时不能只局限于控制风险评价,而应进行全面风险评价,此外,风险评价还应关注制度和制度之外的因素及检查风险的控制。 Risk-based auditing marks the transition from traditional auditing to modern auditing. It can effectively reduce audit risks, appropriately distribute auditing resources and improve auditing efficiency. With consideration of the practice of auditing in China, we should conduct overall risk appraisal instead of concentrating on controlling risk appraisal when adopting risk-based auditing model. Moreover, we should take into account system and non-system factors and pay attention to control of risk checking.