摘要
自现代民间审计诞生以来,审计模式经历了三个主要的发展阶段,即账项基础审计模式、制度基础审计模式和风险导向审计模式。审计模式演进是其内因和外因联动的结果。研究审计模式的演进规律及其动因,对审计模式的创新及计算机审计模式的研究具有重要的指导意义。
Since the emergence of modern folk audit, audit mode has experienced three main development stages, namely, transaction - based auditing, system - based auditing and risk - oriented auditing. The evolution of audit mode is the result of the joint effects of the intrinsic factors and extrinsic factors. The study on evolution of audit mode and its cause provides great guiding signi ficance for the innovation of audit mode and the research of EDP audit mode.
出处
《广西财经学院学报》
2007年第1期85-88,共4页
Journal of Guangxi University of Finance and Economics
关键词
审计模式
风险导向审计
制度基础审计
账项基础审计
audit mode
risk - oriented auditing
system - based auditing
transaction - based auditing
