论诉讼风险起点审计

Auditing in Lawsuit Risks

风险导向审计能够揭示出重大错报从而防范会计报表风险,却不足以有效化解审计风险。文章采用演绎方法,分析基于重大错报的审计模式的缺陷,提出建立以诉讼风险为起点的新审计模式,并以此为基础将被审计单位的经营风险予以尽可能地揭示,从而有效化解会计师事务所的审计风险。

Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks. Based on a deductive method, this paper first analyses the limitation of material error auditing pattern, and then puts forward a new type of auditing pattern on the basis of lawsuit risks and finally discloses the business risks of audited unit to avoid effectively the auditing risks of CPAs.