现代风险导向审计的挑战及对策

Challenges and Countermeasures of Modern Risk-oriented Audit

现代风险导向审计模式是从传统风险导向审计进化而来的,是一种全新的审计技术,这种全新模式要求注册会计师们要从更开阔的视角去发现和报告被审计客户会计报表中的重大错报行为,从而减少审计失败的风险。在我国运用这一新的审计方法势必会遇到许多新的困难,笔者主要阐述了现代风险导向审计的由来、发展现状,以及它给我国会计师事务所和注册会计师带来的挑战及对策。

Modem risk-oriented audit is a new audit technology based on traditional risk-oriented audit model which requires registered accountants report major mistakes from an open perspective so as to reduce the risk of audit failure. There must be many difficulties in the application of such new audit method in China, which is described in this paper： the origin of modem risk-oriented audit and its development status, as well as the challenges and countermeasures it brings to accounting firms and registered accountants.