作　　者： ;

机构地区： 广东经济管理学院

出　　处： 《广东行政学院学报》 2004年第1期63-65,88,共4页

摘　　要： 现代社会里,审计作为社会权责结构的一部分,已被视为降低信息风险的必要制度基础。审计风险成为审计本质的有机组成部分,成为区分传统审计与现代审计的重要标准。传统审计应用审计风险理论不够全面,现代审计将审计风险理论与整个审计过程紧密联系。风险基础审计将审计工作建立在对审计风险分析和评价的基础上,是传统审计过渡到现代审计的标志。 As a part of the social respo nsibility and duty establishment,audit has been regarded as the indispensable foundation for reducing information risks in modern society.Audit risk is an organic part of audit,which has become an important standard to differ the traditional audit from modern audit.The application of audit risk theory in the traditional audit has defects,while modern audit applies audit risk theory throughout the process of audit.Risk basic audit is on the basis of analyzing and evaluating audit risks,so it is the mark of transition from traditional audit to modern audit.

关 键 词： 审计风险 风险基础审计 账项基础审计 制度基础审计

领　　域： [经济管理] [经济管理]