摘要
对比传统审计和风险导向审计的理念和方法,阐述了我国目前推行的风险导向审计的理念及方法,并对难点进行分析,提出相关应用建议。
The article elaborate on a topic of modem risk-oriented auditing approach, the work of auditor with new audit principles. The article proposed advice of How to perform the Modem risk-oriented auditing approach effectively in the new principle, how to act in concert with association in the new principle.
出处
《太原科技》
2008年第7期36-37,共2页
Taiyuan Science and Technology
关键词
风险导向审计
审计模式
审计程序
risk-oriented
modem risk-oriented auditing approach
professional judgment
procedure of auditor