现代风险导向审计的战略调整——基于其成因及特征分析

StrategicAdjustment of Modern Risk-orientedAuditing—AnAnalysis of Its Causes and Characteristics

本文简要分析了现代风险导向审计产生的一系列原因,认为现代风险导向审计是适应社会发展要求而对传统风险导向审计的继承和创新。现代风险导向审计要求审计人员从企业战略的角度,通过分析企业所处的内部与外部环境,来确定企业的审计风险。最后,本文提出了基于现代风险审计模式的风险审计导向的战略调整。

This article briefly analyzes the series of factors that give rise to modem risk-oriented auditing. It is believed that the approach is the result of continued innovation of traditional risk-oriented auditing, in order to adapt to the need of social development. Modem risk-oriented auditing requires auditors to, from a corporate strategy perspective, analyze the internal and external environment within which a company operates, so as to determine the auditing risk of the business. Lastly, this article proposes an approach of strategic adjustment steered by risk auditing, which is based on the modem risk auditing model.