风险导向审计及其在我国的应用分析

Risk-oriented Auditing & Its Application in China

风险导向审计是以全局战略观的眼光评价客户的所有经营行为的有效性,将风险置身于审计的全过程。本文分析风险导向审计产生的背景与原因,对现阶段我国推行风险导向审计进行了可行性分析,并指出其局限性,最后提出相应的建议。

Risk-Oriented Auditing takes a top-down view of entity,rather than the traditional bottom-up transaction-based approach,where inferences about information contained in the financial report are made based on tests of transactions and balance,the auditor can use strategic analysis to plan the audit in a more efficient manner,this article analyzes the background information and the reasons of Risk-Oriented Auditing,and shows several shortages that to implement the Risk-Oriented Auditing nowa days.It is suggested in the report that the auditing model should be in agreement with our country's practical situations.