试论现代风险导向审计理论及其在我国的运用

Risk-based Audit Model and Its Application

现代风险导向审计模式作为一种重要的审计理念和方法,弥补了传统风险导向审计方法的缺陷,在理论和实务方面都具有积极的作用。本文分析了现代风险导向审计的确立和内涵,并对在我国如何利用现代风险导向审计模式,改革目前的审计实践提出一些建议。

As an important audit technique, the contemporary risk--based audit model cornpensates for the limitation of the traditional one, which plays a positive role in both academic and practical aspects. This article analyses the foundation and connotation of the contemporary risk-- based audit model, and gives some advise on how to use contemporary risk--based audit model to reform audit practice in China.