风险导向审计引入与应用

The Introduction and Practices of Risk-Oriented Auditing

制度基础审计在管理层舞弊方面的缺陷与注册会计师法律诉讼风险的不断加大,决定了这种审计模式日益不符合需要,因此有必要引入风险导向审计。本文从宏观经济、中观行业和微观公司三个层面试图构建风险导向审计模型中重大错报风险的评估方法,最后分析了我国目前推行风险导向审计面临的制约因素。

The faults of system- based auditing in management＇s embezzlements and the increasing risk of the lawsuits on the CPAs determined that this kind of auditing mode does not accord with needing day by day, so it is necessary to introduce the risk -oriented auditing. The thesis tries to design a method to evaluate the risk of important errors in financial statements from three perspectives of the macroeconomics, industry and the corporation. Finally, it discusses the inhibiting factors of the implementation of risk - oriented auditing in China at oresent.