从风险导向审计方法的产生看审计风险的防范

On the Countermeasures against Auditing Risks based on the Production of Risk-oriented Auditing Method

近年来兴起的风险导向审计方法得以产生,主要是因为传统审计方法(主要指制度导向审计)存在缺陷,重大管理欺诈和舞弊案例的日益增多。为了适应社会、经济、技术环境的变化,会计事务所内部应建立谨慎选择客户、进行行业研究、设立风险对策委员会、客户风险管理的风险控制与管理机制,来加强对审计风险的防范。

The production of risk-oriented auditing method, thriving in recent years, attributes mainly to the flaws in the traditional auditing methods （mainly system-oriented audition） , which resulted in an increasing number of cases of major management frauds and corrupt practices. In order to adapt to changes in society, economy, technology environment, accounting offices should establish risk controlling and management mechanisms to choose clients carefully, carry out trade studies, and establish risk responding committee so as to strengthen the guard against auditing risks.