现代风险导向审计下筹资风险的识别与评估

Identification and assessment of financing risk under modern risk-based audit

现代风险导向审计是一种自上而下的审计方式,其核心是通过被审计单位进行风险评估,形成对被审计单位的预期,并确定重大错报领域。本文从现代风险导向审计的特点入手,探讨了企业筹资风险的识别与评估方法,提出了筹资决策严谨度、对银行贷款依赖程度和表外负债情况3个非财务指标以及6个财务指标。

Modern risk-based audit is a top-down audit approach,the core of which is to make risk assessment and to form expectations of the audited units so as to identify areas of material misstatement.This paper,starting from the characteristics of the modern risk-based audit,explores the identification and assessment methods of financing risk in enterprises and gives three non-financial indexes concerning the rigorousness of financing decision,dependence on loans and liability situation beyond the balance sheet,also it gives six financial indexes.