风险导向审计特征之我见

My Opinions on Characteristics of Risk Guidance Audit

风险导向审计又称经营风险导向审计或风险基础战略审计。风险导向审计注重对被审计单位的生存能力和经营计划进行分析,从宏观上把握企业经营活动的内部风险和外部风险。风险导向审计的取证范围大并充分考虑审计环境的变化,对审计工作人员的专业素质提出了更高的要求。

Risk guidance audit is called managing risk guidance audit or risk base strategy audit.The audit lays stress on analyzing the existence ability and the managing plan of audited companies and grasps the inner risk and outer risk of enterprise operation activities in macroscopic view.The large evidence gathering scope and the flexible consideration according to audit environment make high demands for the staff's professional quality.