独立审计风险的模型重构与管理行为再认识

Independent audit risks and administrative behavior revisited

我国目前环境下常规审计风险的定义和模型与独立审计行为执行主体的实际风险承担结果并不完全一致,导致了忽视独立审计风险管理,在一定程度上存在审计质量低下的问题。因此需重新定义并构造新的独立审计风险模型,并从独立审计风险收益角度透视和分析,以期发现管理独立审计风险的有效途径。

It is assumed that the definition and model of the regular audit risks are somewhat incongruent with those of the independent audit risks under the current circumstances in China, which is likely to lead to the ignorance of management or incapability of quality control. Therefore the author maintains that it is effective to redefine, construct a new model, and to explore over the independent audit risks in perspectives of benefit, so as to seek a proper way of management.