国际审计准则审计风险模型的变更及我们的借鉴

The Alteration of Audit Risk Model in International AuditingStandards and its Application for China's Reference

国际审计准则委员会适应审计环境的变化,对审计风险模型进行重大修订,并将与之相关的准则内容进行调整。在这一背景下我国审计实务界要适应这种变化,及时变更审计思路,借鉴国际审计准则最新规定,降低审计风险。

Adapting to the change of auditing environment, the International Auditing and Assurance Standards Board (IAASB) has greatly revised the audit risk model and has accordingly adjusted the related standards. Under the background, the auditing business in China should adjust timely the auditing thought to adapt to this kind of change and the latest regulations on international auditing standards should be applied into the auditing practices to lower the audit risk.