现代风险导向审计

Modern Risk-based Audit

以被审计单位的经营风险分析为导向的现代风险导向审计已经在国外得到了充分的实践,它克服了传统风险导向审计风险评估不到位,未能有效发现高风险审计领域,造成审计过量或不足的缺点,大大加强了风险评估程序,做到了以风险评估为中心,提高了审计师发现因管理舞弊而导致的财务报表重大错报的能力。本文重点分析了现代风险导向审计的特征、与传统风险导向审计的区别、现阶段在我国运用的障碍,提出了在我国运用的对策。

Modern risk-based audit oriented by analysis about operational risk of the audited unit has undergone adequate practice in foreign countries. It has overcome deficiency of traditional risk-based audit, in which the risk evaluation is inadequate and high-risk auditing fields cannot be located, resulting in excessive or insufficient audit. Thus it has greatly enhanced the risk evaluation program, centered on risk evaluation and greatly improved ability of the auditor to find out significant misreporting in financial statements that is incurred from managerial dereliction. This paper focused its analysis about feature of modern risk-based audit, difference from traditional risk-based audit and barrier of current use in China, and presents countermeasures for its use in China.