审计模式变迁的思考

Thoughts on Changes of Auditing Mode

审计模式的变迁经历了三个阶段。目前,审计正处在制度基础审计模式向风险导向审计模式变迁的关键时期。本文分析了审计模式的变迁理论和变迁特征,提出在审计变迁中应注意的问题。

The changes of auditing mode have experienced three phases. Now the auditing is staying at the key period of changing from system-based auditing mode to risk-oriented mode. The author in this paper analysed the change theory and characteristics, and put forward the issues should be paid attention to.