基于审计文化的审计风险成因探讨

Research on Causes of audit risk based on audit culture

文章从区别于传统的研究方向出发,通过对审计文化的分析理解,以审计文化的物质、制度、精神三个层次为基础对审计风险成因的探究。

Different from the traditional ways, the assay tries to analyze the causes of audit risk through the understanding of audit culture, which is based on the three layers of audit culture- - physical level, systematic level and spiritual level.