风险导向审计的风险因素分析

Comparison Analysis of Risk Factor Between Traditional and Modern Risk-based Audit

风险因素是风险导向审计所要考虑的首要问题,只有明确了风险所在才能为下一步的审计工作提供指导、指明方向,这是风险导向审计的基本思路。本文阐述了传统风险导向审计的风险因素分析的局限性,在此基础上提出了现代风险导向审计的风险因素分析应包含的具体内容。

Risk factor is the first problem to be considered in risk-based audit. We must make it clear where the risk is in order to provide the guidance and point out the direction for the next step audit. This thesis expound on some limitations in risk factors analysis of traditional risk-based audit. As based, we raise up the particular content that can be included in risk factors of modern risk-based audit. Then make a comparison between them.