小议风险基础审计

Brief Discussion of the Risk-based Auditing

风险基础审计作为现代审计方法 ,在发达国家的审计实践中得到日益普遍的应用 ,方法本身也随之不断地完善。为适应我国建立市场经济体制的要求 ,使我国的注册会计师审计朝着健康的方向发展 ,提高审计效率与质量 ,降低审计风险与成本 ,就有必要引进风险基础审计方法。

Risk-based auditing, as a modern auditing method, is being practiced more and more in the western countries. To adapt to the demands of establishing market economy system and make auditing developing healthy, it's necessary to study on audit risk and the application of risk-based auditing in our country. The new auditing method help the public accountants not only descend audit risk and cost, but also improve auditing efficiency and quality.