从审计模式的演进看风险基础审计

Watch the Risk-based Auditing from the Evolution of Auditing Mode

20世纪80年代以来,审计人员在具体项目的审计过程中突破了传统的审计模式,开发出一种以评估审计风险为中心的审计模式,这就是风险基础审计。笔者试图从审计模式的演进过程,探讨传统审计模式和风险基础审计模式的差别及利弊,以期对风险基础审计有一个全面实务的认识。

<Abstrcat>Since the eighties of the 20th century, auditors have broken through the traditional auditing mode during the concrete project audit, developing a auditing mode of assessing the audit risk, this is the risk-based auditing mode.Expecting to have a more overall and practical understanding of the risk-based auditing,the author attempts to probe into the difference and pros and cons between the traditional auditing mode and the risk -based auditing mode from the evolution course of the auditing mode.