我国实施重大错报风险导向审计模式的理性思考

A Reasonable Thinking on Significant and Wrong Risk-oriented Auditing Pattern

我国新审计准则于2007年1月1日开始实施,重大错报风险导向审计作为全新的审计模式正式被应用于审计实务。本文从审计风险模型的演进入手,分析原审计风险模型的缺陷和新审计风险模型的改进,阐述重大错报风险导向审计的内涵、特点以及利弊,最后提出如何弥补风险导向审计的不足。

New auditing standard was put into effect on Jan 1st, 2007. And significant and wrong risk--oriented auditing pattern was officially applied in auditing practices. In this paper, we make an analysis on the defects of traditional risk pattern of auditing, and the improvement of new one. And also illustrate the connotation, characteristics, advantages and disadvantages of significant and wrong risk--oriented auditing pattern, and put forward a suggestion of making up for the defects of risk--oriented auditing.