审计效率与风险导向审计的关系

The relationship between audit efficiency and risk -oriented auditing

提高审计效率是风险导向审计模式产生的主要原因之一，在当前经济社会活动日益复杂的情况下，研究风险导向审计与审计效率之间的关系就显得十分必要。审计效率与审计风险二者之间存在相互制约的关系，影响这二者关系的重要因素主要有重要性水平、风险审计模型以及风险导向审计运行成本和运行技术等因素。通过对这些影响因素的分析，基于提高审计效率的角度，提出了相应的建议。

Improving audit efficiency is one of the main reasons of causing risk - oriented audit mode, in the condition of increasing complex economical and social activities, it＇s important to study the relationship between audit efficiency and risk - oriented auditing. There is an interactive relationship between audit efficiency and risk - oriented auditing, the important factors of influencing this both include materiality level, risk auditing mode, operating cost of risk - oriented auditing, operation technique, etc. Based on improving audit efficiency, this paper analyzes the influencing factors to propose corresponding suggestions.